Item Cost Differential Cost Ex. Cost of X-ray film used in the old machine 1. Cost of the old X-ray machine 2. The salary of the head of the Radiology Department 3. The salary of the head of the Laboratory Department 4. Cost of the new color laser printer 5. Rent on the space cocupied by Radiology 6. The cost of maintaining the old machine Benefits from a new DNA analyzer 8 Cost of electricity to run the X-ray machines Differential Cost Opportunity Cost Sunk Cost None