Josh and Alex work as design engineers creating high$-$end lighting fixtures. After one particularly enlightened afternoon, they decide to follow their dreams and open a cupcake bakery. Please classify their various costs.

Im$$licit costs

Fxnlicit costs

Answer Bank

supplies like sugar, butter, and baking trays the money they pay their neighbor's six$-$year$-$old son to deliver cupcakes to their customers

the salary Alex earned in his previous job designing lighting fixtures

the garage space used for baking that can no longer be rented out to a college student

advertising space taken out on a social networking website