​A Company Invested $400,000 in a Technology That Reduced the Overall

Multiple Choice

​A company invested $400,000 in a technology that reduced the overall costs of production by reducing their cost per unit from $2 to $1.85.Later,a manager has an opportunity to outsource production to another company at a cost per unit of $1.75.If you are the manager,you

A) ​should consider the $400,000 as a sunk cost,not relevant to the decision.
B) should reduce his effort by ignoring any new developments and letting the production run as it is.
C) should ignore the $400,000 fixed cost.
D) ​Both A & C