An opportunity cost of a resource is indeed the profit from of the best alternative utilization of the resource when a corporation uses a resource that may be used for another purpose.
When economists refer to the "opportunity cost" of a resource, they are referring to the cost of the resource's next-highest alternative usage. For instance, if you spend lots of money going to the theaters, you are not permitted to watch the same movie at home or spend the money on something else.
Opportunity cost is the price of the next best option given up as a result of a choice. The function of scarcity is opportunity cost. People must make trade-offs in how they are using their scarce resources as a result of scarcity.
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