Chang Industries has 1,600 defective units of product that already cost $42 each to produce. A salvage company will purchase the defective units as is for $19 each. Chang's production manager reports that the defects can be corrected for $34 per unit, enabling them to be sold at their regular market price of $35. The $42 per unit is a: Multiple Choice 0 Incremental cost. 0 Sunk cost. 0 Out-of-pocket cost. 0 Opportunity cost. 0 Period cost