Paul's Pel'meni is deciding whether to cook the beef themselves or purchase pre-cooked beef used in their dumplings.
If Paul's purchases the cooked beef, they could eliminate all of the variable costs related to cooking the beef themselves of $100,000 and $20,000 of fixed cost. Also, if Paul's Pel'meni purchases the beef, they can use the extra capacity to generate an additional $52,000 of contribution margin by cooking more potatoes, which has a higher contribution margin. What is the opportunity cost to Paul's Pel'meni if they continue to cook the beef themselves? (Do not round intermediate calculations.)