17. Assume a company has 50 units left over from last year which have small defects and which will have to be sold at a reduced price for scrap. The sale of these defective units will have no effect on the company's other sales. Which of the following costs is relevant in this decision? (HINT: Remember to consider SUNK costs!) A. $3.50 variable manufacturing cost B. $3.90 unit product cost C. $2.00 variable selling and administrative cost D. $6.70 full cost