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 $ $72,000$ $ $64,000$

Assembly costs $ $45,000$ $ $45,000$

Power costs $ $25,000$ $ $38,000$

Inspection costs $ $38,000$ $ $27,000$

Required:

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

b$.$ What is the differential cost between the two alternatives?a$.$ Supplies costs

a$.$ Assembly costs

a$.$ Power costs

a$.$ Inspection costs

b$.$ Differential cost