two Alternatives codenamed X and Y are under consideration at Guyer Corporation costs associated with the alternatives are listed below material cost alternative X 41000 alternative why hitting 9000 processing cost 45040 $5,000 equipment rental 17000 17000 a currency cost 16024 thousand are the materials cost in processing cost relevant in the choice between alternative X and Y

A. neither materials cost nor process and cost are relevant B. only processing cost are relevant C. only material cost are relevant D. those materials cost and processing cost are relevant