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Johny Pickles Brewing is considering an expansion of its brewing operations. The following current and expected sales and costs are presented below. Cost Item Beer

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Johny Pickles Brewing is considering an expansion of its brewing operations. The following current and expected sales and costs are presented below. Cost Item Beer Sales Cost of Barley Cost of Hops Direct Labor Brewmaster Salary Rent on Building New Equipment Current Sales/Cost $24.508 $7,629 $1,648 $2,195 $3,043 $1,613 $0 Sales/Cost if Expanded $30,554 $9.515 $2,485 $2,646 $3,043 $1,613 $13,788 In addition, the existing equipment in the brewery originally cost $19,638. Based on the information presented, what are the total irrelevant costs in the decision to expand the brewing operation. Your answer should be to the whole dollar. a

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