Graham Company Has 15,000 Units in Inventory That Had a Production

Multiple Choice

Graham Company has 15,000 units in inventory that had a production cost of $3 per unit.These units cannot be sold through normal channels due to a significant technology change.These units could be reworked at a total cost of $23,000 and sold for $28,000.Another alternative is to sell the units to a junk dealer for $8,500.The relevant cost for Graham to consider in making its decision is

A) $45,000 of original product costs.
B) $23,000 for reworking the units.
C) $68,000 for reworking the units.
D) $28,000 for selling the units to the junk dealer.