A company receives a special order to produce 100 units of Product X Materials required: 2 kgs per unit None in stock 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 total relevant cost for the full order i.e. 100 units of product X? A. 0 B. 400 C. 1,000 D. 1,100