12 A company receives a special order to produce 100 units of Product X Materials required: 2 kgs per unit None in stock ut of Purchase price: 2 per kg Labour required: . 2 hours per unit Rate per hour: 3 Company has spare labour capacity to do this job Variable overheads: Calculated at 5 per unit Special equipment required for this job: Cost of hire: 200 The customer states that his maximum offer is 1,000 for the job. What is the relevant cost of labour per product X? A. 4 B. 6 C. 0 D. 5