1.) Saalfrank Corporation is considering two alternatives that are code-named M and N. Costs associated with the alternatives are listed below: Supplies costs Assembly costs Power costs Inspection costs Alternative M Alternative N $ 43,000 $ 53,000 $ 43,000 $ 56,000 $ 26,000 $ 26,000 $ 19,000 $ 26,000 Required: 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