Reilly Ltd has been approached by a customer who is willing to pay 22,000 for a special job. The job would require the following materials: - Reilly regularly uses material B in the manufacture of their standard products. If units of B are used for this job, they need to be replaced. - Materials C and D are specialist materials in stock due to previous overbuying, and they have restricted use. - No other use can be found for material C. - The stock of material D could be used in another job as a substitute for 300 units of material E. Reilly has no stock of material E currently. Still, it can be bought locally for 5 per unit. - Book value is the stock cost as recorded in the accounting system. - Realisable value is the amount the stock would fetch if sold unused. REQUIRED Calculate relevant costs to decide whether_or_not this contract should be undertaken. Include an explanation as to why a cost is relevant and therefore included or not relevant and therefore excluded from calculations