試題詳解

8. Flavor Enterprises has been approached about providing a new service to its clients. The company will bill clients $150 per hour； the related hourly variable and fixed operating costs will be $68 and $15, respectively. If all employees are currently working at full capacity on other client matters, the per-hour opportunity cost of being unable to provide this new service is:
(A) $0.
(B) $67.
(C) $82.
(D) $150