Sala Co. is contemplating the replacement of an old machine with a new one. The following information has been gathered:


Old Machine New Machine
Price $300,000 $600,000
Accumulated Depreciation 90,000 -0-
Remaining useful life 10 years -0-
Useful life -0- 10 years
Annual operating costs $240,000 $180,600

If the old machine is replaced, it can be sold for $24,000.

Which of the following amounts is a sunk cost?

a) $240,000

b) $180,600

c) $600,000

d) $210,000

d) $210,000

Business

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