A company is considering switching from a cash only policy to a net 30 policy. The price per unit is $420 and the variable cost per unit is $125. The company currently sells 5,400 units per month. Under the proposed policy the company expects to sell 5,900 units per month. The required monthly return is 0.6%. If you were calculating the NPV of the decision to change credit policies, what amount would you use in your NPV calculation for the cost of switching credit policies?