Ski Boards INC. wants to enter the market quickly with a new finish on its ski

Ski Boards INC. wants to enter the market quickly with a new finish on its ski boards. It has three choices: (a) refurbish the old equipment
at a cost of $800 (b) make major modifications at a cost of $1100 or (c) purchase new equipment at a net cost of $1800. If the firm chooses to refurbish
the equipment materials and labor will be $1.10 per board. If it chooses to make modifications materials and labor will be $0.70 per board. If it buys new
equipment variable costs are estimated to be$.40 per board.

Which alternative should Ski Boards Inc. should choose if it thinks it can sell 700 boards?