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(Relevant Cost)

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1. ( Differential costs)
2. ( Opportunity costs)
3. ( Avoidable costs)

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(Differential costs )

( : )

20

150

2500

250
5

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(Opportunity costs)

12.5%

10%
-

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(Avoidable costs)

( : )

20

150

2500

250
7

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( Irrelevant costs)
1. ( Sunk Costs)

2. (Unavoidable costs)

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