A company has created numerous services to sell. Variable and fixed operating costs total $100,000 and $50,000. In addition, Stanley allocates $20,000 of corporate administrative overhead to Maddox. If Maddox, were to use the outside consultant, fixed operating costs could be reduced by 70%.

1. The irrelevant costs in Maddox's outsourcing decision total:
2. The relevant costs in Maddox's outsourcing decision total: