need help on both

An opportunity cost is the cost of a new product proposal. should be initially recorded as an asset. is the potential benefit that may be obtained by following an alternative course of action. is classified as manufacturing overhead. Las Sendas, Inc. had average operating assets of $4,000,000 and sales of $2,000,000 in 2013. If the controllable margin was $600,000, the ROI was 30% 50% 15% 60%