Zycon has produced 24000 units of partially finished Product A. These units cost $48,000 to produce, and they can be sold to another manufacturer for $28.800 Instead, Zycon can process the units further and produce finished Products X, Y, and Z Processing further will cost an additional $38.400 and will yield total revenues of $72,000. Identify whether the item is relevant or irrelevant to the sell or process further decision Item a 348,000 cost already incurred to produce b 528,800 selling price c538,400 additional processing costs d $72,000 revenues from processing further