relevant or irrelevant expalin why it is either

decide the following

Check my work con has produced 23,000 units of partially finished Product A. These units cost $46,000 to produce, and they can be sold to other manufacturer for $27,600. Instead, Zycon can process the units further and produce finished Products X, Y, and Z. Processing ther will cost an additional $36,800 and will yield total revenues of $69,000. entify whether the item is relevant or irrelevant to the sell or process further decision. Item $46,000 cost already incurred to produce $27,600 selling price $36,800 additional processing costs $69,000 revenues from processing further