15. Paul is currently employed earning 35,000 per annum. He is considering going into business offering satellite broadband connections for local business and domestic use. He will operate from a unit available for rent on the outskirts of town. Using a relevant costing approach how should Paul treat (1) his current salary and (ii) the rent of the unit when deciding whether or not to start the business? (a) (i) as an irrelevant cost, (ii) as an opportunity cost. (b) (i) as an opportunity cost. (b) as an incremental cost. (c) () as a sunk cost, (ii) as a committed cost. (d) (i) as an opportunity cost, (ii) as a sunk cost