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

	Alternative Q				Alternative R
Supplies costs	$	90,000			$	90,000
Power costs	$	48,000			$	46,900
Inspection costs	$	45,000			$	46,900
Assembly costs	$	54,000			$	54,000

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 alternative

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