Pete Pole has just discontinued its lowest line of high-quality clotheslines. In its inventory, Pete has 60000 lines that cost \(\$ 40\) per line to manufacture. At the current selling price of \(\$ 80\), it may take as long as eight years to sell the lines. A foreign buyer has just offered the business \(\$ 2\) million for all the units.

Required:

Is the \(\$ 40\)-per-unit manufacturing cost relevant in deciding whether or not to accept the offer?

List the costs and revenues that you think would be relevant.