Below is a Production Possibilities Table for the Cheatum Tax Preparation Company. The company can prepare Business and/or Personal tax returns however the more time devoted to business returns means the less time available for Personal returns.

Business ReturnsPersonal Returns

0100

3080

5560

7040

8020

850

1. Currently the firm is operating at 30 business returns and 80 Personal returns. Management wants to shift to more business returns because they charge more for those clients. What is the opportunity cost if the firm decides to increase business return production to 45 returns?

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