Shortt Company has been approached by a customer who is offering a one$-$time$-$only special order to buy $4,020$ units of a customer$-$designed part. Each one of these parts requires $4$ units of raw material A$10$ and $4$ units of raw material C$70.$ Data concerning these two raw materials follow:

Units in Raw Materials Inventory Cost Per Unit in Raw Materials Inventory Current Market Price Per Unit Disposal Value Per Unit

A$101,810$ $ $5\mathrm{.}60$ $ $6\mathrm{.}60$ $ $2\mathrm{.}10$

C$7014,020$ $ $6\mathrm{.}10$ $ $7\mathrm{.}10$ $ $2\mathrm{.}60$

The current market price per unit mentioned above reflects the prices currently charged by Shortt Company$$s raw materials supplier. The disposal value per unit mentioned above reflects the price that a recycling company would pay Shortt to purchase any unused raw materials that it wishes to liquidate. Material A$10$ is used by many of the company$$s products and is routinely replaced. Material C$70$ is no longer used by the company in any of its normal products.

Required:

What is the relevant cost of the raw materials that the company should include in its analysis when deciding whether to accept or reject the special order?

Assume that A$10$ and C$70$ are both no longer used in any of the company$$s normal products. What is the relevant cost of the raw materials that the company should include in its analysis when deciding whether to accept or reject the special order?