Jodis Formal makes handmade formal dresses (in USA!) for distribution to upscale retail outlets. The firm is currently considering making handmade scarfs, as well. Which one of the following is the best example of a sunk cost related to the scarf project?

Question 1 options:

a)	researching the market last year to determine if scarf sales might be profitable before deciding to proceed

b)	utilizing the dress manager to oversee scarf production

c)	storing supplies in the same space currently used for materials storage

d)	hiring additional employees to handle the increased workload should the firm accept the scarf project

e)	planning on lower interest expense by assuming the proceeds of scarf sales will be used to reduce the firm's currently outstanding debt