The Tolar Corporation Has 400 Obsolete Desk Calculators That Are

The Tolar Corporation has 400 obsolete desk calculators that are carried in inventory at a total cost of $26,800. If these calculators are upgraded at a total cost of $10,000, they can be sold for a total of $30,000. As an alternative, the calculators can be sold in their present condition for $11,200.
-The sunk cost in this situation is:

A) $10,000
B) $26,800
C) $11,200
D) $0