War Eagle Corporation has 8,000 obsolete units of a product that are carried in inventory at a manufacturing cost of $160,000. If the units are overhauled at a cost of $50,000, they could be sold for $72,000. Alternatively, the units could be sold for scrap for $18,000. Which alternative is more desirable and what is the relevant cost in this decision? Overhaul; $210,000 Overhaul; $50,000 Scrap; $50,000 Scrap: $160,000