QRS Has Extracted the Following Information from Its Inventory Records

Multiple Choice

QRS has extracted the following information from its inventory records. Timber and metal are in regular use by the company but Plastic is no longer used by the company. $\begin{array} {| l|l|l|l|l| }\hline\text { Inventory record }&\text { Quantity}&\text { Purchase}&\text { Replacement }&\text { Scrap }\\\hline&\text { in stock}&\text { price}&\text { price}&\text { value }\\\hline\text { Timber }&150 \$ 11.50 & \$ &12.00 &\$ 3.25\\\hline\text { Metal } & 40 & \$ 6.75& \$ 6.90 &\$ 1.76\\\hline\text { Plastic } & 300 &\$ 3.45 &\$ 3.50 & \$ 1.10\\\hline\end{array}$
QRS has been asked to produce a special order which requires 110 pieces of timber, 80 pieces of metal and 400 pieces of plastic.
-The accounting cost of materials (i.e. the amount charged to a job based on traditional accounting principles) is closest to:

A) $2485
B) $2552
C) $3185
D) $3196