Opportunity costs are not recorded in accounting systems, yet opportunity costs can pe a significant component of costs. Give an example of opportunity cost related o the cost below that should be considered in decision making. inventory carrying costs product external failure costs There are many instances in cost accounting where costs are allocated to different product lines, divisions, etc. For example, support department costs and joint costs are allocated between products/divisions. Why should a company be wary of making decisions such as further processing a joint product or discontinuing a product -line based on calculations that include these allocated costs