Two Alternatives, Code-Named X and Y, Are Under Consideration at Afalava

Multiple Choice

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. )

A) Only materials costs are relevant
B) Only processing costs are relevant
C) Both materials costs and processing costs are relevant
D) Neither materials costs nor processing costs are relevant