(Notice that the earlier incurred $30,000 manufacturing cost for the 40,000 units of Product Q does not appear in Exhibit 25.18 because it is a sunk cost and as such is irrelevant to the decision.)
(Notice that the earlier incurred $30,000manufacturing cost for the 40,000 units of Product Q does not appear in Exhibit 25.18 because itis a sunk cost and as such is irrelevant to the decision.)