Zycon has produced 13,000 units of partially finished Product A. These units cost $26,000 to produce, and they can be sold to another manufacturer for $15,600. Instead, Zycon can process the units further and produce finished Products X, Y, and Z. Processing further will cost an additional $20,800 and will yield total revenues of $39,000 Identify whether the item is relevant or irrelevant to the sell or process further decision a $26,000 cost sirendy incurred to produce b. $15,600 selling price a $20,800 additional processing costs d. $39,000 revenues from processing further