Question 35 Sheffield Corp. has several outdated computers that cost a total of $16800 and could be sold as scrap for $4800. They could be updated for an additional $2300 and sold. If Sheffield updates the computers and sells them, net income will increase by $9000 What amount would be considered sunk costs? O $2300 $16800 O $9000 O $19100 Question 39 Waterway Industries has gathered the following information concering one model of shoe: Variable manufacturing costs $50000 Variable selling and administrative costs $20000 Fixed manufacturing costs $160000 Fixed selling and administrative costs $120000 Investment $1700000 ROI 30% Planned production and sales 5000 pairs What is the target selling price per pair of shoes? O $144 O $158 $172 O $116