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

Zycon has produced $10,000$ units of raw milk at a $$15,000$ cost$.$ These units can be sold as is to another manufacturer for $$20,000.$ Instead, Zycon can process the units further and produce yogurt. Processing further will cost an additional $$22,000$ and will yield revenues of $$35,000.$

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