Coronado Industries has old inventory on hand that cost $9750. Its scrap value is $13000. The inventory could be sold for $32500 if manufactured further at an additional cost of $9750. What should Coronado do?

a. Manufacture further and sell it for $32500

b. Sell the inventory for $13000 scrap value

c. Hold the inventory at its $9750 cost

d. Dispose of the inventory to avoid any further decline in value