Final answer:
Costs related to the Boston Bruins playing at the TD Garden include sunk costs for promotional materials, variable costs for concessions, and fixed costs for TV commercials and player salaries.
Step-by-step explanation:
To effectively categorize the costs related to the Boston Bruins playing NHL games at the TD Garden, we must first understand the different types of costs. Sunk costs are those that have already been incurred and cannot be recovered. Fixed costs are costs that do not vary with the level of output in the short run, such as rent or salaried employee wages. Variable costs change with the amount of output, like raw materials or hourly wages. The revenue from a music concert held at the TD Garden would be considered a variable cost since it would only occur if the concert takes place.
The promotional materials printed and broadcast for the first game of the season are a sunk cost because the expenditure has already been made and cannot be recovered, even if no one attends the game. The beer, pretzels, and other concessions sold during the games represent variable costs since they vary based on the number of items sold per game. Commercials shown on local TV would usually be a fixed cost due to the nature of advertising costs, which are typically constant regardless of the number of games played. The players' contracted salaries would generally be considered a fixed cost since they are contracted amounts that have to be paid regardless of the number of games played.