Nethereld Ltd is considering a contract to produce a particular product. The product will require the use of 7 hours skilled labour and 3 hours semi-skilled labour. The skilled employee is paid 14 per hour and is currently employed on other work. Someone would need to be recruited on a temporary basis to do this other work at a cost of 17 per hour. A semi-skilled employee is available to help produce the product and is paid 13 per hour. There is currently no other work for this employee. What is the relevant labour cost of this contract? The effective relevant cost of labour is . (Enter an integer.) The semi-skilled employee has no work and so no additional cost is incurred. The following data relates to 20 tonnes of chemical X105 that is currently held by the business and can be used to full a contract. Purchase cost 2,800 Replacement cost 3,200 Net realisable value 3,000 The material is no longer used for production and so, unless it is used in this contract, it will be converted into 15 tonnes of chemical X106 at a cost of 400. This chemical is widely used in the production process and such a quantity has a cost of 3,500. What is the relevant cost of chemical X105 when considering the viability of the contract? O A. 3,100 0 B. 2,800 0 C. 3,000 0 D. 3,200 Lynher Ltd has been offered a contract that requires the use of specialised equipment that it has owned for three years. The specialised equipment is no longer used by the company but can be rented to another company. The accountant of Lynher Ltd has provided the following data concerning the machine: Net realisable value 18,000 Acquisition cost 25,000 Future rental income from machine 28,000 Replacement cost 32,000 What is the relevant cost of the machine when considering the new contract? O A. 25,000 0 B. 32,000 0 C. 18,000 0 D. 28,000 Tamar Builders Ltd has been asked to build a conservatory for a customer. The conservatory will require 15 hours' supervision time by a foreman who is paid 10 per hour. The foreman has spare capacity during normal working hours but it is estimated that 10 hours of the supervision will have to be undertaken outside normal working hours and will be paid at 12 per hour. Semi-skilled workers will be required for the job for 150 hours in total. The current rate per hour is 7. The business has some spare capacity, at present, and so these workers have been undertaking jobs that are normally undertaken by unskilled workers. If the semi-skilled workers are required to build the conservatory, they will be taken off the unskilled jobs that will be done by unskilled workers who are normally paid 5 per hour. However, because the unskilled workers are already fully occupied, they will do the jobs outside normal working hours at an overtime rate of 6 per hour. What is the relevant cost of labour when assessing the viability of the conservatory contract? O A. 920 0 B. 1,020 0 C. 1,220 0 D. 1,070 Boat Brothers has been asked to ret a boat for a customer. Skilled labour costing 16 per hour will be required for the refit. The workers will have to be taken off the production of kayak for resale for a total of 480 hours. The kayak are sold for 400 each and take 24 hours of skilled labour. The material cost of each kayak is 120. What is the relevant cost when assessing the viability of the reiit contract? O A. 3,840 0 B. 8,000 0 C. 5,600 0 D. 1,760