Sara Lee is planning to introduce a new line of pancake mix. The company already owns the equipment needed for the new project. The equipment has a life of five years and a current market value of $50,000. The cost of equipment charged for the project would be an example of: A) Financing costs and would be a relevant cost B) Working Capital expense and is not a relevant cost for project analysis C) Sunk cost and is a relevant cost for project analysis D) Opportunity cost and is a relevant cost for project analysis E) Erosion cost and is not a relevant cost for project analysis