Sunland company has old inventory on hand that cost $20250. its scrap value is $27000. the inventory could be sold for $67500 if manufactured further at an additional cost of $20250. what should sunland do? a) dispose of the inventory to avoid any further decline in value b) hold the inventory at its $20250 cost c) manufacture further and sell it for $67500 d) sell the inventory for $27000 scrap value.