10Pobble plc is in the process of preparing a quotation for a special order. The job will require 255 units of material M. 210 units, which originally cost $50 per unit, are in stock. Net realisable value per unit is $30 and replacement cost is $72 per unit. The only other use for the material is to use as a substitute for 375 units of material N which currently costs $25 per unit.What is the relevant cost of material M for the special order?