A company requires two materials 'A' and 'B' for supplying the goods on a new order. The order requires 3000 units of 'A' and 2000 units of 'B! The company presently has 1500 units of 'A' and 750 units of 'B' which were purchased for OMR 12 and OMR 11 respectively. The company no longer has any use for A and B. The company can sell the stock of "A' for OMR 10 per unit. The raw material 'B' can be converted as 900 units of 'C' which costs RO 12 per unit. The company can also sell the stock of 'B' at OMR9 per unit. The current market price of 'A' and 'B' is OMR15 and OMR13 respectively. Compute the irrelevant cost of the order. O a. OMR 60500 O b. OMR 60000 O c. OMR 26250 O d. OMR 64550