Concord Company has old inventory on hand that cost $12100. Its scrap value is $17000. The inventory could be sold for $38100 if manufactured further at an additional cost of $12100. What should Concord do? Manufacture further and sell it for $38100. O Hold the inventory at its $12100 cost. Sell the inventory for $17000 scrap value. O Dispose of the inventory to avoid any further decline in value