Margaret Works for the No-Name Company

Margaret works for the No-Name Company. Her job is to record and deposit all incoming funds. Ned, her co-worker, is responsible for processing all outgoing payments. Margaret is out sick for a week during which time her work is set aside awaiting her return to work because all of the other employees are busy dealing with a new subsidiary that was acquired the end of last week. The cost to the firm related to Margaret's absence includes:

A) The opportunity cost of the additional collection float created.
B) The cost of the additional disbursement float computed at the rate of return on marketable securities.
C) The change in the net float of the firm during the time of Margaret's absence multiplied by the applicable rate of return on marketable securities.
D) The opportunity cost of the additional collection float minus the cost savings realized from the acquisition.
E) The opportunity cost of the preauthorized payments that were due during the week of Margaret's absence.