$[$BK$]$ Burger King recently learned about a new ice cream$-$maker that could make ice cream in

half the time of its current machines. After learning about this, the company thought it would

be a great idea to purchase the machines. But then management realized that the ingredient

bags that worked with the old machines would not work with the new machines, so they

would also need to buy all new ingredient bags. The ingredient bags are best considered what

type of cost$?$

Switching Cost

Purchase Cost

Replacement Cost

Life$-$Cycle Cost

Operating Cost