Saalfrank Corporation is considering two alternatives that are code$-$named M and N$.$ Costs associated with the alternatives are listed below:

$$Alternative MAlternative NSupplies costs$ $49,500$$ $52,000$Assembly costs$ $33,000$$ $33,000$Power costs$ $13,000$$ $20,000$Inspection costs$ $26,000$$ $15,000$

Required:

Which costs are relevant and which are not relevant in the choice between these two alternatives?

What is the differential cost between the two alternatives?

$$WimpyMildMediumHotAtomicContribution margin$ $(2,000)$$ $45,000$$ $35,000$$ $50,000$$ $162,000$Segment margin$ $(16,000)$$ $(5,000)$$ $7,000$$ $10,000$$ $94,000$Allocated common fixed expenses$$10,000$$ $10,000$$ $10,000$$ $10,000$$ $10,000$Segment margin less allocated common fixed expenses$ $(26,000)$$ $(15,000)$$ $(3,000)$$ $0$$ $84,000$

Toxemia expects similar operating results for the upcoming year. If Toxemia wants to maximize its profitability in the upcoming year, which flavor or flavors should Toxemia discontinue?