3. A machine owned by a company has been idle for some month but could not be used year contract which is under consideration. The net book value of the machine is $100 not used on this contract the machine could be sold for $ 1200. After use on a contr would have no saleable value and the cost of disposing of it in one years' time would 800. What is the total relevant cost of the machine to the contract? A. $400 B. $800 C. $1200 D. $2000