Two alternatives, identified X and Y, are under consideration at Hayden Corporation. Costs associated with the alternatives are listed below. Material costs Processing costs Building costs Equipment rental Alternative X $ 44,000 Alternative Y $ 56,000 37,000 59,000 14,000 14,000 11,000 11,000 Are the materials costs and processing costs differential in the choice between alternatives X and Y? (Ignore the building costs and equipment rental in this question.)