Gabbai Compary spent $$17,800$ on processing raw milk into cream and skim mik. The cream could be sold for $$4,600$ for $100$ units. The cream can be further processed into cream cheese for an additional $$2,400$ and sold for $$9,000$ for $100$ units.

What amount is considered sunk costs?

$$17,800$

$$20\mathrm{.}200$

$$2\mathrm{.}400$

$$9,000$