SmartCompany is trying to decide which product to manufacture. Expected direct materials costs are $6.00 per unit for each product. The expected direct labor costs are $3.00 per unit for one product and $5.00 per unit for another product. In choosing between the two products, the direct materials costs are ________ and the direct labor costs are ________.

A)relevant; irrelevant

B)relevant; relevant

C)irrelevant; irrelevant

D)irrelevant; relevant