In terms of operating costs, what is the incremental cost when training expenses are Php 50,000?

The correct answer reflects the definition of incremental costs, which represent the additional costs incurred as a result of a specific decision or training program. In this context, if the training expenses amount to Php 50,000, it directly represents the increment in costs associated with that training initiative. Incremental costs are measured as the change in total cost that results from deciding to undertake a particular activity, in this case, the training.

Thus, when training expenses are identified as Php 50,000, that amount specifically indicates the additional financial resources required for the training, accurately representing the incremental cost of that training initiative. The other choices represent amounts that do not align with this specific training expense, as they would suggest a higher or unrelated cost that does not directly correlate to the training expenditure being assessed.