A company needs $400$ metres of material to make a product that has been ordered. The material will cost $$10$ per metre. The company has $100$ metres of this fabric in inventory which originally cost $$8$ per metre. The material could be sold to anothet company for $$4$ per metre. If the material is not used for this product then it will be sold.

What is the relevant cost of making this product from the material required?

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