Suppose you have just finished your third year of college and expect to graduate with a bachelor's degree in accounting after completing two more semesters of coursework. The salary for entry$-$level positions with an accounting degree is approximately $$48,000$ in your area. Shelton Industries has just offered you a position in its northwest regional office. The position has an annual salary of $$40,000$ and would not require you to complete your undergraduate degree. If you accept the position, you would have to move to Seattle.

Required:

For each of the following costs, choose 'Yes' to indicate if the cost or benefit is a relevant cost or benefit, irrelevant cost or benefit, sunk cost, or opportunity cost $($can choose "Yes" in more than one column if applicable$).$

Note: Select $\text{'}$No$\text{'}$ in the inappropriate cells.

Cartwell Incorporated makes picture frames that are sold in a local retail store and through various websites.

$\backslash$table$[[$Wood for frames,$$11,500$