Costs associated with two alternatives, code-named Q and R, being considered by Albiston Corporation are listed below: Alternative Q Alternative R Supplies costs $ 72,000 $ 72,000 Power costs $ 33,300 $ 32,200 Inspection costs $ 26,000 $ 32,200 Assembly costs $ 38,000 $ 38,000 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?