Walmart's Retail Link program makes it possible for Walmart suppliers to manage their own products by allowing them to monitor such data as sales and inventory volume, in-stock percentage, gross margin, and inventory turnover. This program helps suppliers reduce low inventory risks and the costs associated with them. Walmart's Retail Link program is an example of a:

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.