Mell Co. manufactured 100 personal computers at a cost of $30,000. It can sell them as is for $65,000, or install hard disks in them for $25,000 and sell them for $105,000. The $30,000 original manufacturing cost is: a) An out-of-pocket cost because it has already been paid. b) A sunk cost because it is not relevant to the decision. c) An incremental cost because it is relevant to the decision. d) A fixed cost because it will remain the same no matter which action is taken