A company is considering switching from a cash only policy to a net 30 policy. Currently, the company sells 13,000 units per month at a price per unit of $3,600. Under the proposed net 30 policy, the company expects to sell 14,000 units per month. The variable cost per unit is $2,700. The required monthly return is 9%. If you were calculating the NPV for this decision to switch policies, what amount would you use for the cost of switching in your NPV analysis?