Chandler, Inc., would like to buy one of the light fixtures it produces. The cost to buy the fixture is $15 per unit. The cost to make the fixture is $13 per unit. If the company buys, it can rent out the factory space it is no longer using for $75,000 annually. In this situation, the $75,000 is a(n) a) opportunity cost b) avoidable cost c) irrelevant cost d) sunk cost.