Swifty Corporation has old inventory on hand that cost $26250. Its scrap value is $35000. The inventory could be sold for $87500 if manufactured further at an additional cost of $26250. What should Swifty do? Sell the inventory for $35000 scrap value O Manufacture further and sell it for $87500 O Hold the inventory at its $26250 cost Dispose of the inventory to avoid any further decline in value