A product which cost $12 to produce has failed miserably in the market; 8,000 units have gone unsold, and demand is virtually nonexistent. The company is considering whether to rework the product at a cost of $4 per unit in order to be able to sell it, although at a discounted price. The cost(s) relevant to this decision would be:

		a. both the $12 original production cost and the $4 per unit cost of reworking the product
		b. only the $4 per unit cost of reworking the product
		c. only the $12 original production cost