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Rosecrans Manufacturing produces kerosene lanterns. The company can sell all of its output. Each unit sells for $120, and direct materials costing $48 per unit are added at the start of the first operation. Other variable costs are immaterial. Production data for one of its products is presented below:  Operation 1 produces 500 unsalable units and Operation 2 also produces 500 unsalable units. The relevant cost of the unsalable units to Rosecrans isA. $24,000 B. $60,000 C. $84,000 D. $120,000 |