25. A company is considering a contract that would require 120 hours of skilled labour. The skilled labour is paid GH24 per hour and all skilled employees are fully employed manufacturing product Z to which the following data relates: GH Selling price 75 Less: Variable costs Skilled labour 36 Other variable costs 15 Contribution per unit 24 No other supply of skilled labour is available. Each unit of product Z uses 1.5 hours of labour. What is the total relevant cost of the labour for the contract? A. GH1.920 0 GH42,880 C. GH4,800 D. GH6,000 26. A company would need 800kg of material D for a contract it is considering. It already has 600 kg of the material held in inventory. These materials were purchased last month, but since then the supplier has increased the purchase price by 6% to GH53. The company use material D regularly in normal production. What is the total relevant cost for the contracto raw material D? A. GH440,492 B. GH440,600 OGH242,400 D. GH244,944 goox 53