Cantrall company is trying to decide which product to manufacture. Expected direct material costs are $4 per unit for each product. The expected direct labor costs are $2 per unit for one product and $4 per unit for another product. In choosing between the two products, the direct materials are _____________ and the direct labor costs are ____________.

a) relevant, irrelevant

b) irrelevant, irrelevant

c) irrelevant, relevant

d) relevant, relevant