Oliver Industries is evaluating the manufacturing process for one of its products. Oliver has determined that the process has yearly maintenance costs of $29,000, yearly operating costs of $22,000, and yearly revenues of $97,000. Two years ago, the firm spent $6,000 upgrading the equipment used to make this product, and it expects to spend $5,000 on additional upgrades three years from now. In this scenario, Oliver: a. has sunk costs of exist $5,000.
b. has sunk costs of exist $6,000.
c. has sunk costs of exist $51,000.
d. does not have any sunk costs.

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