mock afternoon 69

Which of the following is least likely classified as an opportunity cost?

A The cash savings related to adopting a new production process

B The cash flows generated by an old machine that is to be replaced

C The market value of vacant land to be used for a distribution center.

答案 A

看了这道题我又回到notes上仔细的读了，发现没有相关的内容。我个人认为，A 的意思是说为了建立一个新项目而存钱，我认为是 opportunity cost，因为如果不是为了这个项目存钱，这些钱可以用到更有用的地方去。B为什么不选呢？谢谢。