Nicklin Corporation is considering two alternatives, code-named M and N. Costs associated with the alternatives are listed below:

	Alternative M		Alternative N
Supplies costs	$	60,000	$	54,000
Power costs	$	35,000	$	35,000
Inspection costs	$	15,000	$	23,000
Assembly costs	$	28,000	$	17,000

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