how is Cost and Product related here ? Assertion talks about Marginal Cost and Reasoning is Of marginal product.

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During the first few factors of production the MP is very high therefore few labours can produce maximum output resulting in reduced cost for first few labour , this is the core reason behind SMC falling for 1st few units and then rising as the productivity falls since you will need to hire more when mp falls
Turn demand for marks into a supply of answers. Ride the invisible hand of preparation, balance your utilities, and prove that your marginal effort equals maximum success.
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law of variable proportions