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The relevant range of activity refers to a the current level of production. If production drops or increases, then the relevant range will change.
A cost is considered relevant if:
Relevant to what? Depreciation is an accounting contrivance to diminish taxable income.
1.Relevant cost helps provide a consistent basis for the comparison of alternative proposal. 2.Relevant cost deal with the quantitative aspects of decisions.
If marginal costs are relevant for specific situation or specific decision making scenario then marginal costs are relevant costs otherwise marginal costs can be irrelevant.