a has spent $ $245,000$ to refine $72,000$ gallons of acetone, which can be sold for $ $2\mathrm{.}00$ a gallon. Alternatively, Castillo Chemical can process the Requirements per gallon of lacquer thinner. To sell the lacquer thinner, Castillo Chemical must pay shipping of $ $0\mathrm{.}18$ a gallon and administrative exPenses of $$0\mathrm{.}10$ a gallon of the thinner.

The $\_\_\_\_\_\_\_\_$ is a sunk cost that$\_\_\_\_\_\_\_$ differ between alternatives of selling as is or processing further. Consequently, this sunk cost of $\_\_\_\_\_$ is$\_\_\_\_\_\_$ to sell or process further decision.