A company is considering accepting a one-year contract which will require four skilled employ- ees. The four skilled employees could be recruited on a one-year contract at a cost of 40000, per employee. The employees would be supervised by an existing manager who earns 60 000 per annum. It is expected that super- vision of the contract would take 10% of the manager's time. Instead of recruiting new employees, the company could retrain some existing employees who currently earn 30000 per year. The training would cost 15000 in total. If these employees were used they would need to be replaced at a total cost of 100 000. A The relevant labour cost of the contract is: 100000 B 115000 C 135000 D 141000 E 166000