Gorilla Grills has just discontinued its lowest line of high-quality barbecue grills. In its in- ventory, Gorilla has 40,000 grills that cost $60 per grill to manufacture. At the current selling price of $90, it may take as long as eight years for Gorilla to sell the grills. A for- eign buyer has just offered the company $2 million for all the units.

Required: ls the $60-per-unit manufacturing cost relevant in deciding whether or not to accept the offer? List the costs and revenues that you think would be relevant. TYK-1