31 A company is considering two alternatives with the following costs: Alternative 1 Alternative 2 Materials costs Fabrication costs $74, 565,000 Utilities cost 546,000 346,000 $26.000 $19.500 539,000 320.000 2003 Identify the costs that are relevant and the costs that are not relevant Igiven the choice of alternatives. Calculate the differential cost between the alternatives Most Fabrication cost Review costs Different com