Part $4--$ opportunity cost

If the space now being used to produce the shifter would otherwise be idle, then Mountain Goat should

continue to make its own shifters and the supplier's offer should be rejected. But, what if the space now

being used to make shifters could be used for some other purpose? Assume the space now being used to

make shifters could be used to produce a new cross$-$country bike that would generate a segment margin of

$$72,300$ annually.