QS 23-3 (Algo) Identifying relevant costs LO C1 Zycon has produced 8,000 units of raw milk at a $16,000 cost. These units can be sold as is to another manufacturer for $9,600. Instead, Zycon can process the units further and produce yogurt. Processing further will cost an additional $12,800 and will yield revenues of $24,000. Identify whether each of the following is relevant or not relevant to the sell or process further decision