Park City Pools is examining if they should also manufacture hot tubs. They collect information and determine that if they do manufacture hot tubs, they will make an additional $$100,000$ in profit. Park City could use the money they would invest in manufacturing in some other line of business, but the new product line will prevent the company from expanding its service contract with the YMCA.

What is the type of cost they would incur, in order to manufacture hot tubs instead of something else?

a$.)$ Discretionary Fixed Cost

b$.)$ Relevant Cost

c$.)$ Opportunity Cost

d$.)$ Irrelevant Cost