Your Sister's Corporation is considering two alternatives that are code-named A and B. Costs associated with the alternatives are listed below. He has asked for your help in deciding which alternative to choose. Alternative A Alternative B Material costs......... $63,000 $ 55,000 Labor costs............. $ 47,000 $ 47,000 Utility costs............... $ 60,000 $ 60,000 Quality Control costs....... $ 18,000 $ 21,000 After consideration of the alternatives, answer the two questions: a. Identify all costs that are relevant in the choice. (1/2 pt each) b. Identify all costs that are not relevant in the choice. (1/2 pt each) c. Calculate the differential cost between the two alternatives. (Show your calculations) (1 pt)