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Which one of the following is an example of a sunk cost? A $8,200 paid to level ground for a plant a year ago B

Which one of the following is an example of a sunk cost?

A $8,200 paid to level ground for a plant a year ago

B $1,500 of lost sales because an item was defective

C $30,000 in lost current sales if a new project is started

D $2,500 paid to assemble the new machinery

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