Chang industries has 1,900 defective units and of product that already cost $36 each to produce. A salvage company will purchase the defective units as is for $16 each. Chang's production manager reports that the defects can be corrected for $28 per unit, enabling them to be sold at their regular market price of $32. The $36 per unit is a: A) Incremental cost B) Sunk Cost C) Out of pocket cost D) Opportunity cost E) Period Cost