Kalubobo Limited has $5,000kgs$ of materials P in stock for which it paid K $2$ million. The material is no longer in use in the company and could be sold for K $150$ per Kg $.$

Kalubobo Lid is considering taking on a single special order which will require $8,000kgs$ of material P $.$ The current purchase price of material P is K$500$ per Kg $.$

In the assessment of the relevant costs of the decision to accept the special order, the cost of maternal P will be:$-$

A$.$ A sank cost of $K2,000,000$

B$.$ A sunk cost of K$2,000,000$ and an incremental cost of K$1,500,000$

C$.$ An opportunity cost of K$750,000$ and an incremental cost of K$1,500,000$

D$.$ An incremental cost of K $400,000.$