Fancy Furniture produced a batch of 2,000 coffee tables at a cost of $355,000.It was discovered that the entire batch was finished improperly.Fancy can sell the tables as seconds for $305,000 or spend an additional $315,000 to refinish them and sell them for $605,000.

Which of the following isnotrelevant to management's decision regarding refinishing the tables or selling them as is?

Multiple Choice

• The effect of selling "seconds" on Fancy's reputation as a fine-furniture manufacturer.
• The additional $300,000 revenue that can be generated if the tables are refinished.
• The additional $315,000 cost to refinish the tables.
• The $355,000 manufacturing cost of the tables already incurred.