3.Bespoke Joiners is quoting to refit a local restaurant. An analysis of the time and materials required for the refit has been prepared at a cost of 1,000. The required labour will be 750 hours at an average cost of 30 per hour.The cost of the required materials is 60,000 at current purchase prices.A quarter of these materials are currently held in stock by Bespoke but can no longer be used.Their scrap value is 5,000.Fixed overheads of 10,000 will be assigned to the work.What is the minimum amount Bespoke Joiners could quote without lowering their profits?

A.82,500

B.73,500

C.72,500

D.77,500