Costs associated with two alternatives, code-named Q and R, being considered by Albiston Corporation are listed below: Alternative Q Alternative R Supplies costs $ 70,000 $ 70,000 Power costs $ 32,400 $ 31,200 Inspection costs $ 24,000 $ 31,200 Assembly costs $ 37,000 $ 37,000 Required: a. Which costs are relevant and which are not relevant in the choice between these two alternatives? b. What is the differential cost between the two alternatives?/.