2.11 Cost object, cost function estimation, opportunity cost A computer manufacturer is deciding whether to produce a large monitor with a thin flat screen. One of the managers suggested that the incremental costs for this line of manufacturing will be primarily variable because the company currently has a lot of idle capacity. A. What is the cost object in this decision? B. Is the accounting system likely to have the information needed to develop a cost func- tion? Explain. C. What might be an appropriate estimation technique for this cost? Explain. D. What is the opportunity cost for using this idle capacity? Explain.