Marigold Corp. spent $10400 to produce Product 89, which can be sold as is for $13000, or processed further incurring additional costs of $3900 and then be sold for $18200. Which amounts are relevant to the decision about Product 89?

$13000, $3900, and $18200

$10400, $13000, $3900 and $18200

$10400, $3900, and $18200

$10400, $13000, and $18200