QS $23-3($Algo$)$ Identifying relevant costs LO C$1$

Zycon has produced $6,000$ units of raw milk at a $$12,000$ cost$.$ These units can be sold as is to another manufacturer for $$7,200.$ Instead, Zycon can process the units further and produce yogurt. Processing further will cost an additional $$9,600$ and will yield revenues of $$18,000.$

Identify whether each of the following is relevant or not relevant to the sell or process further decision.