Tawstir Corporation has 610 obsolete personal computers that are carried in inventory at a total cost of $1,019,310. If these computers are upgraded at a total cost of $31,720, they can be sold for a total of $658,800. As an alternative, the computers can be sold in their present condition for $597,495.

The sunk cost in this situation is:

$658,800

$31,720

$597,495

$1,019,310