Centennial Co specializes in manufacturing phone accessories. As the major phone company introduces new model this year, the phone cases that Centennial manufactured two years ago became obsolete. However, it could be re-modeled to suit the new edition of the phone. The following details related to the inventory is provided to you from the operation manager. Cost of inventory on hand per unit 75 Number of inventory on hand 9,500 Re-model cost per unit S 15 Revenue after re-model per unit S 30 Revenue before re-model per unit 20 The sales team also informed you that the accessories could be sold without having to re-model. a) Which option is more profitable? Show your calculations. (5 marks) b) Explain the cost that is irrelevant in this scenario. (2 marks)