Exercise $23-5$ Sell or process further LO P$2$

Varto Company has $10,400$ units of its sole product in inventory that it produced last year at a cost of $$33$ each. This year's model is superior to last year's, and the $10,400$ units cannot be sold at last year's regular selling price of $$35$ each. Varto has two alternatives for these items: $(1)$ they can be sold to a wholesaler for $$14$ each or $(2)$ they can be processed further at a cost of $$215,100$ and then sold for $$34$ each. Should Varto sell the products as is or process further and then sell them?

$\backslash$table$[[$INCREMENTAL REVENUE AND COST OF ADDITIONAL PROCESSING,$],[$Revenue if processed further,$],[$Revenue if sold as is$,],[$Incremental revenue,$],[,],[$Incremental net income$($Loss$),],[,],[$The company should:,$]]$