Mankus Inc. is considering using stocks of an old raw material in a special project. The special project would require all 120 kilograms of the raw material that are in

stock and that originally cost the company $816 in total. If the company were to

buy new supplies of this raw material on the open market, it would cost $7.25 per kilogram. However, the company has no other use for this raw material

and would sell it at the discounted pr

ice of $6.75 per kilogram (including

shipping cost) if it were not used in the special project. The sale of the raw mate

rial would involve delivery to the purchaser at a total cost of $50.00 for all 120 kilograms. What is the relevant cost of t

he 120 kilograms of the raw

material when deciding whether to

proceed with the special project?