The analysis presented provides a concise and solid understanding of the key cost factors management must consider when making decisions. Differential analysis is a tool that focuses on accurate and relevant data. The explanation of different cost categories, such as variable costs, fixed costs, opportunity costs, relevant costs, and incremental costs, is clear and generally well$-$organized. However, the piece could benefit from more depth and clarity in some areas. This would strengthen the argument and provide a fuller understanding of managerial decision$-$making complexities.