Sasha Company produced 50 defective units last month at a unit manufacturing cost of $40. The defective units were discovered before leaving the plant. Sasha can sell them "as is" for $30 or can rework them at a cost of $25 and sell them at the regular price of $60. Which of the following is NOT relevant to the sell-or-rework decision? $25 for rework $60 regular selling price $40 manufacturing cost $30 selling price of defective units