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Which of the fallowing is not relevant to a sell - or - process further decision? Authele Chace The incemental revenue from processing the product

Which of the fallowing is not relevant to a sell-or-process further decision?
Authele Chace
The incemental revenue from processing the product further.
The cost of processing the product "as is."
The opporunity cost of spending resources processing the product further.
The cost of processing the product further.
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