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Differential Cost
is the change in a company's cost of producing goods or services under two different action alternatives, essentially the cost difference between two choices.
Unused Capacity
The available but not utilized production ability of a company which could potentially generate revenue if employed.
Unit Cost
The cost incurred to produce, store, or acquire one unit of a product, calculated by dividing the total cost by the number of units.
Differential Cost
The difference in cost between two alternative decisions or scenarios.
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