can someone help me with this practice problem. the first four are relevant or not relavant and last one (b) is a calculation

A company is considering two alternatives with the following costs: Materials costs Fabrication costs Utilities cost Review costs Alternative 1 $61,000 $28,000 $12,000 $21,000 Alternative 2 $47,000 $28,000 $22,000 $12,000 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 Fabrication cost Utilities cost Review costs b. Differential cost