जब अतिरिक्त (स्पेयर) उत्पादन क्षमता मौजूद हो, तो 'बनाएं या खरीदें' (make-or-buy) निर्णय में निम्नलिखित में से कौन सा सबसे अधिक प्रासंगिक है?

Statement I: When a plant operates at full capacity, make-or-buy decisions should consider opportunity cost along with variable cost. Statement II: When spare capacity exists, the variable cost of making is compared with the purchase price.

Triple Bottom Line accounting is also known as: