Waterway Industries spent $8800 to produce Product 89, which can be sold as-is for $11000 or processed further incurring additional costs of $3300 and then be sold for $15400. Which amounts are relevant to the decision about Product 89?

$8800, $11000, $3300 and $15400

$8800, $11000, and $15400

$8800, $11000, and $3300

$11000, $3300, and $15400