Cost arise from periodic budgeting decision &haven't strong input-output relationship: A-Discretionary cost B-Opportunity cost C-Differential cost

(A) is correct. Discretionary costs are characterized by uncertainty about the relationship between input (the costs) and the value of the related output. Advertising and research are examples. They should be contrasted with engineered costs, that is, costs having a clear input-output relationship (e.g., the cost of direct materials).

   Opportunity cost incorrect because opportunity cost is the return available from the next best use of a resource.

   Differential cost Incorrect because differential (incremental) costs are those that vary among decision options.

A. Discretionary cost.

Discretionary costs are

   characterized by uncertainty about the relationship

   between input (the costs) and the value of the related

   output. Advertising and research are examples. They

   should be contrasted with engineered costs, that is,

   costs having a clear input-output relationship (e.g., 

   the cost of direct materials). 

a- is the answer

Discretionary cost 

Discretionary Costs, those cost whose impact can not be estimated/measured quantitatively. Like Advertisements and Non-Monetary Benefits,

Though these costs have outcomes but impact vary from case to case. so the relationship cannot be made quantitatively.  

A is the Correct answer

a)

agree with mr ahmad abd wahab 

I agree with the answer C

Option A