Thorbury Ltd holds the following chemicals in inventories: V20 V40 No. of litres held 180 250 Purchase cost per unit 8 15 Net realisable value per unit 12 Replacement cost per unit 10 16 The business has been asked to tender for a contract that requires 300 litres of V20 and 200 litres of V40. V20 is very toxic and, if it is not used for this particular job, the whole of the inventories will have to be disposed of safely at a cost of 200. The business no longer uses V40. A. 6,040 OB 3,400 OC. 5,200 OD. 3,600