G & L Plastic Molders Spent $1,200 Last Week Repairing

G & L Plastic Molders spent $1,200 last week repairing a machine.This week the company is trying to decide if the machine could be better utilized if they assigned it a proposed project.When analyzing the proposed project,the $1,200 should be treated as which type of cost?

A) opportunity
B) fixed
C) incremental
D) erosion
E) sunk