Скачать или смотреть Special Orders with Limited Capacity (Opportunity Cost Explained)

Many students get special order questions wrong because they assume excess capacity always exists.

In this video, I explain what happens when capacity is limited — and why opportunity cost must be included in the minimum acceptable price.

You’ll learn:
• Why variable cost alone is NOT enough
• How lost contribution margin becomes an opportunity cost
• How limited capacity changes special order pricing decisions

This explanation is especially useful for:
CPA candidates
CMA / Managerial Accounting students
Anyone learning relevant cost decision-making

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