The unmodified turbine has a scrap value 6,000. (ii) The aluminium that would be used in the modification work is rarely used by the firm. There are 100 metres in stock, which were bought 5 years ago for 50 per square metre. If not used on this job, it could be sold for 30 per square metre. Suppliers presently charge 60 per square metre for new aluminium. (iii) The copper wire required is in stock. It was purchased for 8 per kilogram and could be sold for a scrap value of 3 per kilogram. Copper wire is an essential material for all the turbines that the firm makes. Due to a slump in the world price of this wire, the replacement cost is 6.50 per kilogram. (iv) The labour required for the modification work has to be transferred from an existing job. The labour transfer will delay the completion of that job, resulting in the firm having to pay a contract penalty of 2,000. (v) The total overhead of 10,000 includes the wages of an additional engineer, who will be taken on for the duration of the modifications at a rate of 100 per hour. It is expected that he