Embassy Systems manufactured 2,000 computers at a cost of $355,000. Upon completion, it was discovered that all of the computers had the same defect in design. Embassy can sell the computers, as is, for $305,000 or spend an additional $315,000 to refinish them and sell them for $605,000. Embassy has more than sufficient capacity in its manufacturing operation, so there are no opportunity costs associated with this issue. Which of the following is not relevant to management's decision regarding refinishing the computers or selling them as is? Select one: O a. The additional $315,000 cost to refinish the computers. O b. The $355,000 manufacturing cost of the computers already incurred. O c. The additional $300,000 revenue that can be generated if the computers are refinished. O d. The effect of selling defective products on Embassy's reputation as a computer manufacturer