Montana Inc is considering Alternative X and Alternative Y. Costs associated with the alternatives are listed below: Alternative Alternative Y Materials costs $ 40,000 Processing costs $ 37,000 Equipment rental $ 13,000 Occupancy costs $ 15,000 $ 40,000 $ 41,000 $ 13,000 $ 22,000 Are the materials costs and processing costs relevant in the choice between alternatives X and Y? Both materials costs and processing costs are relevant Only processing costs are relevant Only materials costs are relevant Neither materials costs nor processing costs are relevant