There are three concepts, namely scarcity, choice and opportunity cost, which explain this view. The basic assumption is that people cannot get everything they want and must go without. This scarcity leads to a choice, which has a cost. This is the opportunity cost, which constitutes the second best alternative declined. This cost is not measured in financial terms. The choice concept of scarcity and opportunity cost can be represented graphically using the production possibilities frontier. The choice between transportation or the cost of other goods and services (OGS) can be produced in finite quantities. To explain the production possibilities frontier, using the same content as above, if the cost of other goods and services increases from OGS1 to OGS 2 on the graph, the cost of transportation has decreased from T1 to T2. If the OGS decreases from OGS2 to OGS3, then the transportation cost increases from T1 to T2. The reduction represents the opportunity cost. Therefore, point “g” on the graph on the OGS axis is achievable. This presents a position of inefficiency as the company is not utilizing its full potential....