Zycon has produced $19,000$ units of raw milk at a $$38,000$ cost$.$ These units can be sold as is to another manufacturer for $$22,800.$ Instead, Zycon can process the units further and produce yogurt. Processing further will cost an additional $$30,400$ and will yield revenues of $$57,000.$

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