14.15 The directors of Darlene Fabrik are considering whether or not to start up a new production process. The process would use a machine that is no longer required for the purpose for which it was originally bought. It cost £45 000 4 years ago, and accumulated depreciation at the decision date was £13 000. Similar machines of the same age can be sold for £38 000. The same model of machine would now cost £50 000 if purchased new.

What is the amount of the opportunity cost for input into the decision process?