X intends to use relevant costing as the basis of the selling price for a special order: the printing of a brochure. The brochure requires a particular type of paper that is not regularly used by X plc although a limited amount is in X plcs inventory which was left over from a previous job. The cost when X plc bought this paper last year was 15 per ream and there are 100 reams in inventory. The brochure requires 250 reams. The current market price of the paper is 26 per ream, and the resale value of the paper in inventory is 10 per ream. The relevant cost of the paper to be used in printing the brochure is: