Mastic Company Recently Manufactured 100 Defective Products

Mastic Company recently manufactured 100 defective products. Mastic's management can sell the defective products as is at a reduced price or they can repair them and sell them at the regular sales price. Which of the following is irrelevant to Mastic's decision to sell them as is or to repair them?

A) The manufacturing costs incurred to produce the defective units.
B) The difference in revenue when comparing the regular sales price to the reduced sales price.
C) The labor costs associated with repairing the defective units.
D) The opportunity costs associated with the time commitment to repair the defective units.