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

	Alternative M	Alternative N
Supplies costs	$69,000	$61,000
Assembly costs	$42,000	$42,000
Power costs	$22,000	$33,500
Inspection costs	$35,000	$24,000

Required:

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

supplies costs ?

assembly costs?

power costs?

inspection costs?