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

$

59,000

$

48,000

Power costs

$

29,000

$

29,000

Inspection costs

$

11,000

$

21,000

Assembly costs

$

22,000

$

11,000

Required:

a.	Which costs are relevant and which are not relevant in the choice between these two alternatives?

Supplies costs

Relevant

Power costs

Not relevant

Inspection costs

Relevant

Assembly costs

Relevant

b.

What is the differential cost between Alternative M and Alternative N? (Enter your answer as a negative amount with a minus sign. Omit the "$" sign in your response.)

Differential cost

$ ?