Drew (Builders) Limited is preparing a quote to build a designer mantle-piece. This order will use 15 metres of distressed stained oak. The business currently has 7 metres of this in stock which was bought for 58 per metre. There is little demand for this material and no plans to use it on other projects. It could be sold to a dealer for 9 per metre. The current purchase price is 76 per metre. What is the relevant cost of the material to be included in the order a) 1,140 b) 1,014 c) 671 d) 870