Scoop’s Ice Cream is a small company that makes its own premium ice cream and sells ice cream cones and cartons of ice cream in a retail space of the establishment. The company has been known for its 23 flavors of ice cream. The owner of Scoop’s, however, is thinking of adding a twenty-fourth flavor: Sticky Toffee Pudding. Sticky Toffee Pudding is a mixture of vanilla ice cream, raisins, hazelnuts, and chunks of caramel toffee. Scoop’s currently makes vanilla ice cream, but none of its other products use raisins, hazelnuts, or caramel toffee.

What costs should be considered in deciding whether to add Sticky Toffee Pudding to the Scoop’s product mix?