Chang Industries has 1,800 defective units of product that already cost $38 each to produce. A salvage company will purchase the defective units as is for $17 each. Chang's production manager reports that the defects can be corrected for $30 per unit, enabling them to be sold at their regular market price of $33. The $38 per unit is a: Multiple Choice o Out-of-pocket cost. Incremental cost. Period cost. Sunk cost