$[$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$?$

Life$-$Cycle Cost

Purchase Cost

Operating Cost

Switching Cost

Replacement Cost