Answer:
Marginal Cost
Explanation:
The cost for increasing the output one unit is know as Marginal Cost
It will be the sum of all variable cost related to that sale from cost of goods sold (manufacturing department) to sales commisions (sales department) to collection cost (adminsitrative deparment) It considers the company as a whole not just the manufacturing deparment.
The difference between the Marginal cost and the sales price is now as contribution margin and both are used in Managerial accounting and economics.
