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The definition of opportunity cost is the highest valued-option forgone.
The full cost for crossing the harbour is the time forgone and income forgone.
Suppose an old man crosses the harbour, as he has not got a job, his cost is only time forgone.
Suppose a business man crosses the habour and his wage is 200 per hour, his cost of crossing the habour will be time forgone and plus the income forgone
suppose another businessman crosses the harbour and his wage is 500 per hour, his cost is time forgone and income forgone
with comparasions, the cost for different prople of crossing the habour is differnt and it's not the same for all users