Q.1 The Pixalator Corporation has 8,000 obsolete units of a product that are carried in inventory at a manufacturing cost of $160,000. If the units are remachined for $40,000, they could be sold for $72,000. Alternatively, the units could be sold for scrap for $28,000. If company decides to remachine it, what is the total relevant cost (including opportunity cost) for that alternative? (a) $40,000 (0) $68,000 (c) $228,000 (d) $200000