An opportunity cost A) is the cost of a new product proposal. B) is the potential benefit that may be obtained by following an alternative course of action. C) is classified as manufacturing overhead. D) should be initially recorded as an asset. Marcus Company gathered the following data about the three products that it produces: Which of the products should NOT be processed further? A) Product B B) Product A C) Product C D) Products A and C Which of the following ignores the time value of money? A) Profitability index B) Net present value C) Cash payback D) Internal rate of return