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

A$101,800$ $ $5\mathrm{.}50$ $ $6\mathrm{.}50$ $ $2\mathrm{.}00$

C$7014,000$ $ $6\mathrm{.}00$ $ $7\mathrm{.}00$ $ $2\mathrm{.}50$

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?