Seatingia Chair Company makes an unassembled chair that sells for $$20.$ Product costs are $$8$ per chair. The product line manager suggests that Seatingia Chair Company should instead sell an assembled chair, as revenues will be higher. Specifically, the market price for this chair is $$25.$ The cost of assembly is $$4.$ Which of the following statements is true?

The company should not sell the assembled chair because costs per chair are $$4$ higher.

The company should sell the assembled chair because the $$5$ in incremental revenue is greater than the $$4$ in incremental costs.

The company should sell the assembled chair because the costs of assembly are irrelevant.

The company should sell the assembled chair because revenues per chair are $$5$ higher.