A company loses revenues from regular customers by accepting a special order when operating at capacity. The loss of revenue just described is an example of an opportunity cost. Option D
Generally, When deciding between two options, an individual, an investor, or a business may incur what is known as opportunity costs, which refer to the potential advantages that they will forego as a result of their decision.
Because opportunity costs are by definition something that cannot be seen, it is easy to forget about them.
When a business is already working at full capacity, accepting a special order might cause it to lose income from regular clients. The above explanation of lost income potential is one example of an opportunity cost.
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