Aria Ltd is considering a once-off project proposed by a client. It would require 300 units of Material A. Aria already has 600 units of Material A In stock as a result of over buying. No other use could be found for Material A. The following cost information is available for Material: 164 Book Value of Units in Stock Realisable Value 3.50 Replacement Cost 65 Calculate the cost of Material that is required for the project using a relevant costing approach O a 3,400 Ob. 63,100 OC 1,000 d. 4,000