Brief Exercise 2-3 Identifying Differential, Opportunity, and Sunk Costs (LO3 - CC5, 6) The University of Keen Learning printing department is considering replacing an old. inefficient production printing machine with a state-of-the-art digital DocuTech 180 HighLight Colour machine. The new machine will provide higher-quality prints in less time and at a lower cost per page. Instead of investing in the new machine, the university's administrative department is lobbying the university management to buy a new, state-of-the-art scanner. Required: Classify each item as a differential cost, an opportunity cost, or a sunk cost in the decision to replace the old printing machine with a new one. If none of the categories apply for a particular item, select "None". Answer is complete and correct. Item Cost Example: Costs of toner used in the old machine. Differential cost Cost of the old printing machine. Salary of the head of the printing department. Salary of the head of the finance department. Rent on the space occupied by the printing department Cost of maintaining the old printer. Benefits from a new, state-of-the art scanner. Cost of electricity to run the printing machine.