Relevant cost (labour)Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Relevant cost (labour)This topic has 1 reply, 2 voices, and was last updated 2 years ago by John Moffat.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts October 6, 2021 at 4:09 pm #637145 Joseph.AndrewsParticipantTopics: 55Replies: 27☆☆1) If labour has spare capacity [Relevant cost = 0]2) If labour has no spare capacity and we can hire more labour [Relevant cost = Labour cost + overtime premium]3) If labour has no spare capacity and we cannot hire more labour [Relevant cost = Opportunity cost]4) Opportunity cost is either [extra labour cost + lost contribution] October 7, 2021 at 9:05 am #637184 John MoffatKeymasterTopics: 57Replies: 54203☆☆☆☆☆All seems correct!AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In