In scenario C, if all conditions are the same as scenario B except for the economic value which become $8 instead of the previous $15 because the company suffers negative product review on the performance of these shifters on its bikes. Even when these shifters are in short supply ( new purchase price at $18 each ), the company can only sell its products, with these shifters, with extra $8 instead. In this case, the company will not replace the shifters after finishing its stock because it cannot recover the cost. The company still has the option to sell the shifters to other bikes at $12 each. This is a logical move. Therefore, the value of owning these shifters is the highest foregone of $12 each. Using the deprival value model, we will also pick up $12 as the relevant cost for the decision making process.