1. The Criders Company has 12,000 units of obsolete inventory. The units originally cost $6,000. The company can either sell them for scrap at $.20 per unit or they can invest $2,000, modify them so that they can be used for the current models. Modified inventory can be sold at a price of $.60 per unit. With regard to this decision, relevant costs and/or benefits will be equal to:

   	a.	$6,000 only
   	b.	$2,000 and $.20 per unit only
   	c.	$.20 per unit, $.60 per unit, and $2,000
   	d.	$2,000 and $6,000 only
   	e.	None of the above