Costs which are never relevant in decision making are those conts which ace: Select one: a. variablo b. fixed c. sunk d. avoidable e. none of these is correct Cung, Inc. has some material that originally cost $68,400. The material has a scrap value of $30,100 as is, but if reworked at a cost ot $1,400, th couid be sold for $30,800. What would be the incremental effect on the company's overall profit of reworking and selling the material rather than seling ht as in as scrap? Select one: a. ($69,100) b. (\$700) c. $29,400 d. $700