Wenjie (Boatbuilders) Ltd purchased a motor cruiser for 12,000. The cruiser needs refitting, which will require materials costing 4,600. It will also require 100 hours of skilled labour, which is paid at the rate of 20 per hour. The skilled labour is in strong demand and could be charged out to other jobs at the rate of 50 per hour if it is not working on the cruiser. If the cruiser were to be sold in its current condition, it is estimated that it would fetch around 11,000. What is the minimum price that the motor cruiser should be sold for after it has been refitted? O A. 21,600 OB. 17,600 OC. 20,600 OD. 16,000