A cost which differs between alternative courses of action is a:

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A relevant cost is a cost that is affected by a decision and differs between alternative courses of action. It is important to consider relevant costs when making decisions to ensure that the best course of action is chosen. Sunk costs, controllable costs, and non-joint costs may not differ between alternative courses of action or may not be affected by a decision, making them less relevant to the decision-making process.

A Cost Which Differs Between Alternative Courses of Action Is