1. Costs associated with two alternatives, code-named Q and R, being considered by Corniel Corporation are listed below:

Alternative Q Aternative R

Supplies cost..................... $63,000 $58,000

Power costs....................... $39,000 $39,000

Inspection costs.............. $19,000 $29,000

Assembly costs............... $32,000 $21,000

Questions. a. Which costs are relevant and which are not relevant in the choice between these two alternatives? b. What is the differential cost between the two alternatives?