Mr. Suncat asks you to classify the following costs as a relevant cost or an irrelevant cost and then identify the type of cost (sunk, fixed, variable, or opportunity) assuming that he is considering the possibility of opening a second bakery.

\begin{tabular}{|l|l|l|} \hline Cost & Relevant or Irrelevant? & Sunk, Fixed, Variable, or Opportunity? \\ \hline Mortgage on the Cake Shop & & \\ \hline Wages for the Bakers & & \\ \hline Mr. Suncat's culinary school tuition (paid off in 2018) & & \\ \hline Icing for the wedding cakes & & \\ \hline Striping the parking lot in front of the Cake Shop last year & & \\ \hline Mr. Suncat's decision not to attend graduate school & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline Cost & Relevant or Irrelevant? & Sunk, Fixed, Variable, or Opportunity? \\ \hline Mortgage on the Cake Shop & & \\ \hline Wages for the Bakers & & \\ \hline Mr. Suncat's culinary school tuition (paid off in 2018) & & \\ \hline Icing for the wedding cakes & & \\ \hline Striping the parking lot in front of the Cake Shop last year & & \\ \hline Mr. Suncat's decision not to attend graduate school & & \\ \hline \end{tabular}