Industrial Grinders During the term, we had a case study, Industrial Grinders, which focused on Sunk and Opportunity Costs. Please refer to the table below, which comes from data in the Industrial Grinders case Industrial Grinders 100 Steel Rings (Unfinished or Specialized Steel Competitor 100 Plastic Rings Industrial Grinders 100 Steel Rings (Finished) 320.40 Selling Price 320.40 S Costs Direct Material Direct Labor Overhead 4.20 S 5.60 76.65 46.80 93.60 46.80 263.85 31.20 15.60 66.60 Administrative Total Manufacturing Co Regarding the Overhead costs, these are allocated based on Direct Labor The Variable Overhead costs are 80% of the Direct Labor amount, and relate to the benefits for the labor force As you recall from the case, Industrial Grinders has the opportunity to hire the German Labor Force at a rate of 70% of the normal rate what would be the RELEVANT costs for Decision-Making to produce the UNFINISHED (or Specialized Steel) to FINISHED steel? Please indicate your answers in the YELLOW boxes above