Thatcher Company owns five small supermarkets. Thatcher is currently considering building an additional small supermarket in a new city. In the analysis used in deciding whether to build this new small supermarket, which label is given to the cost of buying the land on which the supermarket will be built?

A$.$ DuPont cost

B$.$ Out$-$of$-$pocket cost

C$.$Variable cost Mixed cost

D$.$Direct materials cost

E$.$ Direct labor cost