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

	Alternative Q		Alternative R
Supplies costs	$	77,000	$	68,000
Power costs	$	49,000	$	49,000
Inspection costs	$	29,000	$	44,000
Assembly costs	$	42,000	$	31,000

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 R over Alternative Q? (Negative amount should be indicated by a minus sign. Omit the "$" signs in your response.)

Differential cost

$