Sunland Company spent $12000 to produce Product 89, which can be sold as is for $15000, or processed further incurring additional costs of $4500 and then be sold for $21000. Which amounts are relevant to the decision about Product 89? a)$15000, $4500, and $21000 b)$12000, $15000, and $4500 c)$12000, $15000, $4500 and $21000 d)$12000, $15000, and $21000