Suppose Kimberly decides to make potato soup. Which result would be a cost?

 - The potato soup will be tastier than the beef barley soup would have been.
 - Kimberly will spend more time making the potato soup than she would have spent making the beef barley soup.
This result is a cost. It involves giving up or spending something that Kimberly wants or needs:
Kimberly will spend more time making the potato soup than she would have spent making the beef barley soup.