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(b) re-appraise your decision above in the light of new information concerning the 40% of materials not transferred in from the other division. The historicallbook cost of this material to satisfy one month's pro duc ti on of the order is f1040. It can be sold now for f1500, less 10% selling costs. Alternatively, it can be converted at a cost of f1000 into material used for sailing dinghies whose present replacement cost is BI00.