Saalfrank Corporation is considering two alternatives that are code$-$named M and N$.$ Costs associated with the alternatives are listed below:

Alternative M

Alternative N

Supplies costs

$ $56,000$

S

$50,000$

Assembly costs

$

$31,000$

$

$31,000$

Power costs

$

$11,000$

$

$17,000$

Inspection costs

$24,000$

$

$13,000$

Required:

$$Which costs are relevant and which are not relevant in the choice between these two alternatives?

$$What is the differential cost between the two alternatives?

a$.$ Supplies costs

a$.$ Assembly costs

a$.$ Power costs

a$.$ Inspection costs

b$.$ Differential cost