A company is trying to decide whether to sell partially completed goods in their current state or incur additional costs to finish the goods and sell them as complete units. Of the following, which is not relevant to the decision? 1 The selling price of the completed units. 2 The costs that have been incurred to process the units to their current state of completion. 3 The selling price of the partially completed units. 4 The costs that will be incurred to finish the units