Dursloy Ltd is a research business that has invested : f70,000 to date in developing a new type of cream to arrest the effects of ageing on the skin. The research has not. been entiroly successful as there has been no interest in the new cream from healhcare businesses. Recently, however, a cosmetics business has made enquiries about the cream and its potential as a sun blockne. Dursley Lid believes that there is such potential for the cream; however, further research would have to be carried out. The business would have to extend the research contracts of two research chemists for a further year at a total cost of f80,000. The research chemists are due to be made redundant at a total cost of 130,000 . However, if the contract is extended the fotal redundancy cost will be 40,000 at the end of the contract. The further research that will have to be carried out wil take up one quarler of the laboratory space avalable within the business. The business rents the taboratory at an annual cost of 60,000 per year. What is the minimum price that Dursiey Lid could charge the cosmetics business to justify the additional research? (kgnore the Ume value of money.) A. 90,000 B. 135,000 C. ,105,000 D. 2205,000