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In the long run, a firm can vary all of its factors of production. The long-run cost of producing any given level of output is best defined as:

AThe cost when only one factor is held fixed
BThe total fixed cost incurred before production
CThe marginal cost of the last unit produced
DThe least possible cost when all factors vary
Answer & Solution
Correct answer: D. The least possible cost when all factors vary
1. The long run is the period in which all factors, including plant size, become variable. 2. With every factor adjustable, the firm chooses the cheapest plant for each output level. 3. So long-run cost is the least possible cost of producing a given output when all factors are variable. 4. Holding a factor fixed (A) describes the short run; total fixed cost (B) and marginal cost (C) are short-run concepts. Hence option D. _Source: ICAI BoS CA Foundation Paper 4 Business Economics, Ch 3 Unit II "Theory of Cost", p.9_
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