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Commerce · Q4

Costing

Graduate and Post Graduate · Commerce · question 4

Q4

The cost which is to be incurred even when a business unit is closed is a _____.

A.
imputed cost
B.
historical cost
C.
sunk cost
D.
shutdown cost
Answer

Answer: Option D

Solution

Answer: Option D
Solution:
The cost which is to be incurred even when a business unit is closed is a shutdown cost. The shut down price is the minimum price a business needs to justify remaining in the market in the short run.