quipment owned by a company has a net book value of 1800 and has been idle for some months. It could not be used on a 6 months contract which is being considered. If not used on this contract, the equipment would be sold now for a net amount of 1900. After use on the contract, the equipment would have no saleable value and would be dismantled. The cost of dismantling and disposing of it would be 700.What is the total relevant cost of the equipment to the contract?

	a.	2800
	b.	2100
	c.	2400
	d.	2600