Apricot Ltd has been approached by a customer wishing to commission a special job that would require the following materials Stock 11 Stock 21 Stock 31 Stock 41 Kg required 200 1,000 1,000 1,000 Kg in stock 200 600 750 Carrying stock value (per kg) 40.00 20.00 30.00 Realisable value (per kg) 25.00 25.00 Current market price (per kg) 60.00 50.00 40.00 60.00 The stores manager has provided the following additional information: Stock 11 is no longer used in normal production, but an opportunity has recently been identified where this material could be used in another job as a substitute for Stock 51(which currently costs the company 40.00 per kg). Stock 21 is used on other production lines and any stock allocated to this job will have to be replaced to meet demand. Stock 31 is now obsolete and no alterative use is envisaged. It is estimated that 1,200 hours of direct labour will be required for the job (costing 12.50 per hour) and production overhead is normally charged at 50% of direct labour. A mark-up of 50% on cost is normally applied in preparing sales prices. Requirement:- Calculate the relevant costs of materials for this special commission order, providing supporting explanation