EX 2-36 (Static) Part 4: The marginal cost of keeping a Bank of America branch bank open one additional hour on Saturdays. 4. The marginal cost of keeping a Bank of America branch bank open one additional hour on Saturdays. Wages or commission Direct material Electricity expenses Advertising expenses EX 2-36 (Static) Part 5: The marginal cost of manufacturing one additional Burton snowboard. 5. The marginal cost of manufacturing one additional Burton snowboard. Fuel cost Direct matenal Advertising expenses Morketing cost