SUNK COSTS. Caring Coffee Company is committed to building a new distribution center for their growing business. They have identified three potential sites. Here is a brief table with some of the costs involved in building a new center at each location (all in millions of dollars): Site A Site B Site C Research Land Materials Labor Taxes Cleanup $0.4 $2.6 $3.7 $3.6 $0.7 $0.2 $0.2 $2.6 $4.2 $4.1 $0.5 $0.2 $0.5 $2.6 $4.5 $3.9 $0.6 $0.2 (a) Which of these costs, if any, are SUNK COSTS in connection with this decision about which site to select? (b) Explain how you know