Answer:
C.  the opportunity cost
Explanation:
The opportunity cost - 
It refers to the amount of benefit received by the business , investors or an individual , during the process of selecting any alternative , is referred to as the opportunity cost . 
These cost can be ignored very easily , in case not seen properly . 
The opportunity cost can very well be used to any important and educational decisions for the betterment of the company or firm. 
Hence , from the given information of the question, 
The correct option is C.  the opportunity cost . 
 
        
                    
             
        
        
        
Because the Dyson provides the user with really clean floors and carpets, the Dyson is an example of utilitarian value
<h3>What is a Utilitarian Value?</h3>
This refers to the value that is received by a customer based on task-related behavior where there is a functional product aspect.
Hence, we can see that based on the fact that Dyson cordless vacuum cleaners offer a service for a price of $599 and gives really clean floors, they are an example of utilitarian value.
Read more about utilitarian value here:
brainly.com/question/14570851
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Answer:
d. $29,580.
Explanation:
Note: The data in the question are merged together and they are first sorted and separated as given in the attached file before the question is answered. 
Cost individually incurred by Maintenance = $25,500
Share of Payroll Department cost = $20,400 * (15/75) = $4,080
Total Maintenance Cost = $25,500 + $4,080 = $29,580.
Therefore, he total cost of operating the Maintenance Department for the current period is d. $29,580.
 
        
             
        
        
        
Explanation:
The journal entries are shown below:
On October 12
Purchases ($47,500 x 0.99)	$47,025
             To Account Payable  $47,025
(Being the purchase of merchandise is recorded)  
On October 12
Freight In	$670  
          To Cash  $670
(Being the freight charges is recorded)  
On October 31
Account Payable	$47,025   
               To Interest Expense	$475
               To Cash  $47,500
(Being the payment for purchases is recorded)  
Account Receivable	$31,400  
             to Sales Revenue  $31,400
(To record the sales on account)	
On October 31  
Cost of Goods Sold	$20,550  
Ending Inventory  $59,145
           To Beginning Inventory  	$32,000
           To Purchases  $47,025
            To Freight In  $670
(Being recording the adjusting entry is made)