Georgia Co. produces and harvests peanuts at a cost of \(\$ 20,000\). The peanuts can be sold as is to a manufacturer for \(\$ 35,000\). Instead, Georgia can process the peanuts further into peanut butter. Processing further will cost an additional \(\$ 25,000\) and will result in total revenues of \(\$ 55,000\). Identify each revenue or cost as relevant or not relevant to Georgia's decision to sell as is or process further.