Sunland Company has old inventory on hand that cost $30750. Its scrap value is $41000. The inventory could be sold for $102500 if manufactured further at an additional cost of $30750. What should Sunland do?

A.Sell the inventory for $41000 scrap value

B.Dispose of the inventory to avoid any further decline in value

C.Hold the inventory at its $30750cost

D. Manufacture further and sell it for $102500