ABC Ltd is in the process of deciding whether or not to accept a special order. The order will require 50 litres of liquid X. ABC Ltd has 35 litres of liquid X in inventory but no longer produces the product which required liquid X. It could therefore sell the 35 litres for $2 per litre if it rejected the special order. The liquid was purchased three years ago at a price of s8 per litre but its replacement cost is $10 per litre. What is the relevant cost of liquid X to include in the decision-making process? Select one: 5220 b. 5320 51.000 d1800