Distinguish between an opportunity cost and an outlay cost.

A$.$ An opportunity cost does not entail a disbursement of cash at any future time, whereas an outlay cost does entail an additional disbursement sooner or later.

B$.$ An opportunity cost are costs managers alte concerned with when deciding if a new piece of machinery should be purchased, whereas an outlay cost are costs managers are not concerned with and are not taken into consideration.

C$.$ An opportunity cost are additional costs or reduced revenues generated by the proposed alternative, whereas an outlay cost are the additional revenues or reduced costs generated by the proposed alternative.

D$.$ An opportunity cost does entail an additional disbursement sooner or later, whereas an outlay cost does not entail a disbursement of cash at any future time.