A consumer electronics manufacturer is considering upgrading its production line. Identify the sunk costs.

Old Production Line $-$ Purchase Price

New Production Line $-$ Estimated Operating Costs Per Unit

Old Production Line $-$ Operating Costs Per Unit

New Production Line $-$ Cost to Purchase

New Production Line $-$ Expected Increase in Production Capacity

Old Production Line $-$ Current Resale Value

Old Production Line $-$ Historical Training Costs for Operators

Old Production Line $-$ Accumulated Depreciation