The Hudson Corporation has 7,800 obsolete units of a product that are carried in inventory at a manufacturing cost of $156,000. If the units are remachined for $38,200, they could be sold for $70,000. Alternatively, the units could be sold for scrap for $29,200. The alternative that is more desirable and the total relevant costs for that alternative are:

scrap; $156,000.

scrap; $126,800.

remachine; $38,200.

remachine; $194,200.