Costs associated with two alternatives, code-named 2 and 22, being considered by Dodson Corporation are listed below:

	Alternative 2		Alternative 22
Supplies costs	$	62,000	$	46,000
Power costs	$	27,000	$	27,000
Inspection costs	$	13,000	$	19,000
Assembly costs	$	20,000	$	13,000

Required:

a.	Which costs are relevant and which are not relevant in the choice between these two alternatives?

Supplies costs

Power costs

Inspection costs

Assembly costs

b.	What is the differential cost of Alternative 2 over Alternative 22? (Negative amount should be indicated by a minus sign. Omit the "$" signs in your response.)

Differential cost

$