Yehle Inc. regularly uses material Y51B and currently has in stock 460 liters of the material for which it paid $2, 530 several weeks ago. If this were to be sold as Is on the open market as surplus material, it would fetch $4.55 per liter. New stocks of the material can be purchased on the open market for $5.45 per liter, but it must be purchased In lots of 1,000 liters. You have been asked to determine the relevant cost of 720 liters of the material to be used In a job for a customer. The relevant cost of the 720 liters of material Y51B is: $3, 924 $5, 450 $3, 510 $3, 276 Tawstir Corporation has 800 obsolete personal computers that are carried in inventory at a total cost of $1, 100,000. If these computers are upgraded at a total cost of $40,000, they can be sold for a total of $750,000. As an alternative, the computers can be sold in their present condition for $690,000. Suppose the selling price of the upgraded computers has not been set. At what selling price per unit would the company be as well off upgrading the computers as if it just sold the computers in their present condition? $86.50 $887.50 $912.50 $562.50