We English never miss an opportunity to (try to) be funny. But we should never do it at the 'cost' (sic.) of somebody. Even if you may say 'auf Kosten von jemanden' in German, you should say 'at the expense of someone or something' in English.
'Opportunity costs' are an economic term and defined as what must be given up (the next best alternative) as a result of a decision made. Any decision that involves a choice between two or more options has an 'opportunity cost'. In German: 'Opportunitätskosten'.
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