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The Tolar Company has 400 obsolete desk calculators that are carried in inventory at a total cost of $26,800. If these calculators are upgraded at a total cost of $10.000, they can be sold for a total of $30,000. As an alternative, the calculators can be sold in their present condition for $11,200. The sunk cost in this situation is: $10,000 $26,800 $11,200 $0