LO21-2, LO21-3, LO21-4 BRIEF EXERCISE 21.10 Scrap or Rebuild Decision Vickery Machining Company is nearly finished constructing a specially designed piece of machin- ing equipment when the customer declares bankruptcy and cannot pay for the equipment. Vickery estimates that the cost associated with making the uncompleted equipment was $1,800,000. Since the machining equipment was specially designed for the customer, there are no other buyers for the equipment unless it is rebuilt. The cost to rebuild is $600,000, after which the product can be sold for $750,000, or the equipment can be scrapped for S100,000. Identify each of the costs in this scenario as sunk, out-of-pocket, or incremental. What should Vickery do