Louise Ltd. regularly uses material FT6 and currently there are 460kg in stock purchased for 3,128 three week ago. If this were to be sold as surplus material it would sell for 5.95 per kg. Material FT6 can now be purchased for 6.45 per kg, but it can only be purchased in lots of 1,000 kgs. The firm is considering a once- off order for a customer next month and the order would require 760kg of material FT6.

The relevant cost of material FT6 for the once-off order is: (a) 4,902 (b) 4,672 (c) 4,522 (d) 4,128