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A special job for a customer will required 8 tonnes of a Material M. The company no longer uses this material regularly although it holds 3 tonnes in inventory. These originally cost $44 per tonne, and could be resold to a supplier for $35 per tonne. Alternatively these materials could be used to complete another job instead of using other materials that would cost $126 to purchase. The current market price of Material M is $50 per tonne. The company must decide whether to agree to the customer’s request for the work, and to set a price. What would be the relevant cost of Material M for this job? $