Relevant costs. Com Plex Hospital is trying to decide whether to add a new outpatient surgery to its wide mix of services. The surgery would be done in an existing OR and would require no remodeling. Com Plex's accountant, Mr$.$ Id$,$ has prepared a projected financial report showing a $$25,000$ loss for the service. He is therefore against the new service. However, Nurse Ego of surgery points out that the report allocates $$75,000$ of existing OR depreciation to the new service. "Alter," Ego said to Id$,$ "your results." Id pointed out the tight financial pressures on hospitals and refused.

a$.$ Based on the information given here, should the hospital undertake the new service? Why or why not?