Chang Industries has 1,200 defective units of product that already cost $50 each to produce. A salvage company will purchase the defective units as is for $23 each. Chang's production manager reports that the defects can be corrected for $42 per unit, enabling them to be sold at their regular market price of $39. The $50 per unit is a: Multiple Choice O Incremental cost Sunk cost. Out-of-pocket cost Opportunity cost