JB Ltd has been asked to quote for a special job. The job requires 800 kg of material J. A total of 500 kg of material J is in stock as a result of a previous buying error. The original price of this material was 300. There is no other use for this material J but it has a resale value of 200. The current replacement price of material J is 0.80 per kg. What is the relevant cost of material J for this job? (A) 200 (B) 300 (C) 440 (D) 540 (E) 640.