Answer:
Albiston Corporation
Relevant  and Irrelevant Costs:
Relevant Costs:
                       Alternative Q   Alternative R 
Power costs        $36,600           $35,600 
Inspection costs $32,000           $35,600 
Irrelevant Costs:
                       Alternative Q   Alternative R 
Supplies costs     $79,000           $79,000 
Assembly costs  $48,000           $48,000 
Explanation:
a) Data and Comparisons:
                       Alternative Q   Alternative R 
Supplies costs     $79,000           $79,000 
Power costs        $36,600           $35,600 
Inspection costs $32,000           $35,600 
Assembly costs  $48,000           $48,000 
b) Relevant costs make a difference in the choice between alternative Q or R.  The costs that are the same in amount are not relevant.  Supplies costs and Assembly costs are two irrelevant costs, while Power costs and Inspection costs are relevant because they are not the same under the two alternatives.  They make a difference in the choice of each alternative.