The correct answer is C. incremental cost.
An incremental cost is the additional cost incurred when a company makes a decision. It is the difference between the costs of two alternatives. In this case, the incremental cost is the additional cost incurred to bring the processed product to the next production stage.
A partial cost is a cost that is incurred for a specific activity, but is not the only cost associated with that activity. For example, the cost of raw materials is a partial cost of manufacturing a product.
A relevant cost is a cost that is relevant to a decision. It is a cost that will change if the decision is made. In this case, the incremental cost is a relevant cost because it will change if the company decides to bring the processed product to the next production stage.
An irrelevant cost
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