Pear Corporation is considering Alternative A and Alternative B. Costs associated with the alternatives are listed below. Materials costs Processing costs Equipment rental Occupancy costs Alternative Alternative B $40,000 $56,000 $37,000 $37,000 $13,000 $13,000 $15,000 $22,000 Are the materials costs and processing costs relevant in the choice between alternatives A and B? Multiple Choice Both materials costs and processing costs are relevant Neither materials costs nor processing costs are relevant Only processing costs are relevant Only materials costs are relevant