An opportunity cost may be described as: O Lost Benefit O Foregone Lost O Historical Cost O Sunk CostA factory that makes a part has significant idle capacity. The only relevant cost is O Variable Cost O Fixed Cost O Both Variable Cost and Fixed O ZeroA factory that makes a part has no idle capacity. The only relevant cost is O Variable Cost O Fixed Cost O Both Variable and Fixed O ZeroNet Income reported under full casting and direct costing is: {3 always the same {3 typically different. {3 always higher under full costing. {3 always higher under direct casting