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With which one of the following costs is the concept of marginal cost most closely related?

AVariable cost
BFixed cost
COpportunity cost
DReplacement cost
Answer & Solution
Correct answer: A. Variable cost
1. Marginal cost is the change in total cost from producing one more unit. 2. Total cost changes only through its variable component, since fixed cost is constant. 3. So marginal cost is driven by, and most closely related to, variable cost. 4. It is independent of fixed cost (B), and opportunity (C) and replacement (D) costs are distinct concepts. Hence variable cost. _Source: ICAI BoS CA Foundation Paper 4 Business Economics, Ch 3 Unit II "Theory of Cost", p.6_
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