An estimated amount of money or payment required to pay by the purchaser to the owner or manufacturer is called cost. It is a defined amount of price set by the seller for its product.
$ 72 is the cost for the notebooks.
Given,
Cost of 24 notebooks = 3 (24)
Cost = 72
Therefore, option d. $72 is the cost of the notebook.
Learn more about cost price here:
https://brainly.com/question/962043