Wendy Industries has inventory on hand that cost $48,000. It can be sold as is for $64,000; however, if Wendy spends $40,000 to process the inventory further, it can be sold for $130,000. Which of the following costs can Wendy safely ignore when making this decision?
O Cost of inventory, $48,000
O Processing costs, $40,000
Sales price, $64,000
Sales price, $130,000