A. Opportunity cost has to do with lost benefit (inflow). Manufacturing cost is an outflow.
B. Opportunity cost has to do with lost benefit (inflow). Total variable cost is an outflows.
C. Opportunity cost has to do with lost benefit (inflow). Fixed manufacturing cost is an outflow.
D. The key term is "no alternative use." Opportunity cost is the foregone benefit by not selecting the next best use of a resource. Therefore, opportunity cost is zero since there is no alternative use for the plant capacity.
