Respuesta :
Answer:
$66,000
Explanation:
Explicit costs are usually referred to as accounting costs because they only include costs that are actually paid, e.g. wages and salaries, rent, or materials, and they do not include opportunity costs or money that could be earned by doing something else.
Ralph's explicit costs = rent + employee's salary + ingredient and overhead = ($3,000 x 12) + ($2,000 x 12) + ($500 x 12) = $36,000 + $24,000 + $6,000 = $66,000