You wish to take an Excel course. You may enroll at one within your school or you may take a community class at the local library. You've gathered the following information to aid in your decision-making process.

Costs/Benefits	College Course	Professional Development Course	Relevant or Irrelevant
Cost	$3,000	$1,000
Distance to course	0.25 miles (walking distance)	15 miles (driving distance); cost to drive is $.50/miles plus $3 parking
Timing of course	Weekday	Weekend
Number of meetings	8	8
Qualitative considerations	Transferrable towards higher degree	Less rigorous, ungraded

Required:

a. Indicate in the table above 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?

SHOW ALL WORK AND CALCULATIONS!