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The opportunity cost = Value of the foregone option − Value of chosen option Opportunity cost=565,000−456,000=109,000
In BABOK v3 (Business Analysis Body of Knowledge Guide Version 3), opportunity cost is defined as: "The value of a solution, option, or course of action that was not chosen, compared to the one that was selected
I picked B. How the time consuming and some potential benefits such as influence are not included in this opportunity cost? No two solutions bring exact same result with cost difference only.