Two alternatives, code$-$named X and Y$,$ are under consideration at

Afalava Corporation. Costs associated with the alternatives are

listed below.

$$

$$

Are the materials costs and processing costs relevant in the choice

between alternatives X and Y$?($Ignore the equipment rental and

occupancy costs in this question.$)$Only materials costs are relevantOnly processing costs are relevantWhat is the differential cost of Alternative Y over Alternative

X$,$ including all of the relevant costs?$$103,000$$$39,000$$$142,000$$$122,500$Both materials costs and processing costs are relevantNeither materials costs nor processing costs are relevant