Two alternatives, code-named X and Y, are under consideration at Brahler Corporation. Costs associated with the alternatives are listed below.

	Alternative X	Alternative Y
Materials costs	$39,000	$39,000
Processing costs	$44,000	$58,000
Equipment rental	$10,000	$10,000
Occupancy costs	$15,000	$29,000

Are the materials costs and processing costs relevant in the choice between alternatives X and Y? (Ignore the equipment rental and occupancy costs in this question.)