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The cost of producing a firm's output depends on how much it uses of labour and:

AAccounting profit
BConsumer surplus
CMarginal revenue
DPhysical capital
Answer & Solution
Correct answer: D. Physical capital
1. Costs come from the inputs a firm buys. 2. The cost of producing a firm's output depends on how much labor and physical capital the firm uses. 3. Labour is typically the variable input and capital the fixed one in the short run. 4. Profit and surplus are results of production rather than inputs to it. _Source: OpenStax Principles of Microeconomics for AP(R) Courses 2e (CC BY 4.0), Ch 7 'Production, Costs and Industry Structure', sections 7.1-7.4_
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