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Certified Business Analysis Professional (CBAP) · IIBA
Select one answer.
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If company had chosen project A, then the opportunity cost will be the extra 300+ thousand they forgo to save themselves from the significant risks associated with project B. Now, since project B was chosen, the opportunity cost now becomes a sure 235987 dollars that would have been made. So the right option is C.
The value of the best alternative not chosen
The opportunity cost of any design option is equal to the value of the best alternative not selected (BABOK V3 pg 159) - C. $235,987