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Two alternatives, A and B, are being considered by Dougle Corporation. Costs associated with the alternatives are listed below. Alternative A Alternative B Materials costs

Two alternatives, A and B, are being considered by Dougle Corporation. Costs associated with the alternatives are listed below.

Alternative A Alternative B
Materials costs $ 41,000 $ 59,000
Processing costs $ 45,000 $ 45,000
Equipment rental $ 17,000 $ 17,000
Occupancy costs $ 16,000 $24,000

Which of the costs are relevant when choosing between alternatives A and B?

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