Ouzts Corporation is considering Alternative A and Alternative B. Costs associated with the alternatives are listed below: Alternative A Alternative B Materials costs $ 40,000 $ 56,000 Processing costs $ 37,000 $ 37,000 Equipment rental $ 13,000 $ 13,000 Occupancy costs $ 15,000 $ 22,000 Are the materials costs and processing costs relevant in the choice between alternatives A and B?