Refer to Figure 8.6. The total fixed costs for Cyndy’s Floral Arrangements are $1,000. If
Cyndy’s Floral Arrangements produces 200 silk flower arrangements, the average fixed
costs are:
A) $.20.
B) $5.
C) $20.
D) $200.
Additional Application
Do implicit costs affect decision-making in the real world? For the first time nationwide
the number of golf courses closing in a year will exceed the number that is opening.
This can be explained by a number of reasons. One is the cost of insuring golf courses,
which has increased in many areas. Also the number of rounds played has decreased 4%
in the last six years. But another explanation is the opportunity cost of owning a golf
course. As property prices have increased, the land that golf courses are on is worth a
great deal more as housing developments. The owners must continually decide whether
the return from operating a golf course is greater than, or at least equal to, the return the
owners could get if the land was developed for another use. Furthermore, one
explanation for the decline in rounds being played is attributed to the time it takes to
play golf. As the opportunity cost of a golfer’s time increases, the fewer hours he/she is
willing to spend on the golf course. Implicit costs are real and play a role in