Cathy Company is considering whether to sell Retox at the split-off point or subject it to further processing and produce a more refined product known as Retox-F. Consider the following items: 1. The selling price of Retox-F. II. The direct material and direct labor costs incurred up to the split-off point. III. The additional (separable) cost of producing Retox-F. IV. The selling price of Retox. Which of the above items are relevant to Cathy's decision to process Retox into Retox-F? OI, II, III, and IV OI and III OI. II, and III OI, III, and IV OI and