Planters Co. Planters Co. is considering two different projects. Costs associated with the two alternatives, Project Cashew & Project Peanut, are listed below: Materials cost Power cost Project Cashew Project Peanut $72,000 $58,000 $41,000 $41,000 Which costs are relevant and which are not relevant in the choice between these two alternatives?

A. Neither materials cost nor power cost are relevant

B. Both materials cost and power cost are relevant

C. Only materials cost is relevant

D. Only power cost is relevant