Chang Industries has 2,000 defective units of product that already cost $14 each to produce. A salvage company will purchase the defective units as is for $5 each Chang's production manager reports that the defects can be corrected for $6 per unit, enabling them to be sold at their regular market price of $21. The $14 per unitis Multiple Choice O Incremental cost O Sunk cost O Out of pocket cost O Opportunity cost O Period cost