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According to your text, the real issue in testing is
Marginal Benefit
Marginal benefit refers to the extra benefit received from the consumption or use of an additional unit of a good or service.
R&D Spending
R&D Spending refers to the money allocated by businesses or governments towards research and development of new products or services.
Interest-Rate Cost-Of-Funds
The interest rate that banks and other financial institutions charge each other for loans, often used as a benchmark for other interest rates.
Optimal R&D
The most efficient level of spending on research and development that maximizes an organization's potential for innovation and growth.
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