Why was the $126 included as a relevant cost?
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BPP ACCA Revision Kit pg 37 no 118
If they didn't use the materials for the special job they would use it to complete another job because it would save them $126.
If they do use the materials for the special job then they will not make that saving of $126 and it is therefore an opportunity cost.
ok understood thanks
You are welcome :-)
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