Quarterly Fan Corporation is considering 2 possible ways of automating a part of their manufacturing process to reduce the production time. Equipment "Alpha" and Equipment "Beta". Costs associated with the alternatives are listed below: Supplies costs Assembly costs Power costs Inspection costs Alpha $69,000 $42,000 $22,000 $35,000 Beta $61,000 $42,000 $33,500 $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 b. What is the differential cost between the two alternatives? Differential cost