Question: Two alternatives, code-named X and Y, are under consideration at Brahler Corporation. Costs associated with the alternatives are listed below. Alternative X Alternative Y Materials

Two alternatives, code-named X and Y, are under consideration at Brahler Corporation. Costs associated with the alternatives are listed below.

Alternative X Alternative Y
Materials costs $39,000 $39,000
Processing costs $44,000 $58,000
Equipment rental $10,000 $10,000
Occupancy costs $15,000 $29,000

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.)

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