Leia plc is assessing the financial impact of shutting down one of its loss making divisions. The divisional P&L, together with notes on the relevance of each cost item, is presented below:

Sales	100,000
Variable costs	(40,000)
Contribution	60,000
Staff salaries	(30,000)	Half the staff could be made redundant. The remainder would be reallocated to different divisions across the business. Redundancy costs can be ignored
Depreciation on assets	(18,000)
Marketing services	(20,000)	Allocated from head office. If the division were closed, the marketing team could be redeployed onto a new project earning 10,000 contribution per year
Profit	(8,000)

What would be the total relevant COST to Leia of shutting down the division

	a.	8,000
	b.	35,000
	c.	15,000
	d.	60,000