Aqua Inc., makes statues for use in fountains. On January 1, 2014 the Company paid $13,500 for a mold to make a particular type of statute. The mold had an expected useful life of 4 years and a salvage value of $1,500. On January 1, 2016, the mold had a market value of $3,000 and a salvage value of $1,200. The expected useful life did not change. What is the relevant cost of using the mold in 2016? Explain also what is relevant costs ? (5 points)