A company is considering two alternatives with the following costs: Material costs Utilities costs Review costs Direct labor costs Alternative 1 $86,000 $42,000 $39,000 $49,000 Alternative 2 $86,000 $41,100 $41, 100 $49,000 Identify the costs that are relevant and the costs that are not relevant, given the choice of alternatives. Calculate the differential cost between the alternatives. a. Material cost Utilities cost Review cost Direct labor cost b. Differential cost