Costs associated with two alternatives, code$-$named Q and R$,$ being considered by Albiston Corporation are listed below:Alternative lAlternative R$ $75,000$$ $75,000$Supplies costsPower costs$ $34,700$$ $33,900$Inspection costs$$28,000$$ $33,900$Assembly costs$$41,000$$$41,0001$:$53$:$53$Required:a$.$ 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?