A local coffee shop is hoping to make use of its excess restaurant capacity in the evenings by experimenting with selling beer and wine. It speculates that the only additional costs are hiring more of the same sort of workers to cover the additional hours and costs of the new line of beverages.

Which of the following are examples of hidden costs that are likely to emerge from this decision?Check all that apply.

A. The monthly rent paid for the building

B. Training costs for new and existing employees on beer and wine serving procedures

C. The forgone revenues that could be earned by renting the coffee shop out for other events during evening hours

D. Increased insurance premiums due to the presence of alcohol at the coffee shop

E. The wages of new employees