Two items are both described as urgent. One is a compliance change with a statutory deadline in four months. The other is a revenue feature in a growing market. How does cost of delay distinguish them?

• AThe compliance item has a cost of delay near zero until the deadline and very large after it. The revenue feature has a steady cost of delay every week it is not available, so delaying it is expensive continuously rather than suddenly.
• BBoth have the same cost of delay because both are urgent.
• CThe compliance item always ranks first because it is statutory.
• DCost of delay only applies to revenue-generating work.