Costs associated with two alternatives, code-named Q and R, being considered by Albiston Corporation are listed below:

	Alternative Q				Alternative R
Supplies costs	$	80,000			$	80,000
Power costs	$	37,100			$	35,600
Inspection costs	$	32,000			$	35,600
Assembly costs	$	45,000			$	45,000

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?

Need a Graph to fill in the bottom:

.

	Supplies costs
	Power costs
	Inspection costs
	Assembly costs
b.	Differential cost