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Costs associated with two alternatives, code-named Q and R, being considered by Albiston Corporation are listed below: Alternative Q Alternative R Supplies costs......... $65,000 $65,000 Power costs............ $30,000 $29,000 Inspection costs..... $18,000 $29,000 Assembly costs...... $33,000 $33,000

Required: a. Which costs are relevant and which are not relevant in the choice between these two alternatives?

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