8. Cost of electricity to run the X-
ray machines ... X
Note: The costs of the salaries of the head of the Radiology Department
and Pediatrics Department and the rent on the space occupied by Radiol-
ogy are neither differential costs, nor opportunity costs, nor sunk costs.
These are costs that do not differ between the alternatives and are there-
fore irrelevant in the decision, but they are not sunk costs since they occur
in the future.
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