Zycon has produced 18,000 units of partially finished Product A. These units cost $36.000 to produce, and they can be sold to another manufacturer for $21600. Instead, Zycon can process the units further and produce finished Products X. Y, and Z Processing further will cost an additional $28,800 and will yield total revenues of $54.000. Identify whether the item is relevant or irrelevant to the sell or process further decision Item a $36.000 cost already incurred to produce b $21,600 selling price C 520,800 additional processing costs d 554.000 revenues from processing further