Elephantiasis is a symptom of a variety of diseases, where parts of a person's body swell to massive proportions. Elephantiasis tropica or lymphatic filariasis, caused by a number of parasitic worms, particularly Wuchereria bancrofti. More than 120 million people, mostly in Africa and Southeast Asia, are affected.
The relevant range of operations is the normal or average scope of business activities. In the other words, the relevant range of operations is the average volume of sales and production that a business experiences outside of extreme economic prosperity and depression.
Relevant costing is an incremental analysis which means that it considers only relevant costs i.e. costs that differ between alternatives and ignores sunk costs i.e. costs which have been incurred, which cannot be changed and hence are irrelevant to the scenario. Example. Company A manufactures bicycles.