Before you started applying for college, a job recruiter offered you a full-time cashier position at a department store, earning an after-tax salary of $21,000 per year. however, you turn down this offer and attend your first year of college. the additional monetary cost of college to you, including tuition, supplies, and additional housing expenses, is $32,000.

Varto company has 9,400 units of its sole product in inventory that it produced last year at a cost of $23 each. this year’s model is superior to last year’s, and the 9,400 units cannot be sold at last year’s regular selling price of $42 each. varto has two alternatives for these items: (1) they can be sold to a wholesaler for $8 each, or (2) they can be reworked at a cost of $251,100 and then sold for $34 each. prepare an analysis to determine whether varto should sell the products as is or rework them and then sell them.