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: Alpha Beta Supplies costs $71,000 $62,000 Assembly costs $43,000 $43,000 Power costs $23,000 $35,000 Inspection costs $36,000 $25,000 Required: a. Which costs are relevant and which are not relevant in the choice between these two alternatives? Supplies costs Relevant Assembly costs Not relevant Power costs Relevant Inspection costs Relevant b. What is the differential cost between the two alternatives? Differential costs (8,000)