Marcell Corporation is considering two alternatives that are code-named M and N. Costs associated with the alternatives are listed below: 
Required:
a. Which costs are relevant and which are not relevant in the choice between these two alternatives?
b. What is the differential cost between the two alternatives?
Definitions:
Text Messages
Brief written messages exchanged via mobile devices, utilizing SMS (Short Message Service) technology.
Cell Phone
A portable electronic device that combines mobile telephone and computing functions.
Car Radio
An electronic device installed in vehicles for receiving radio signals, enabling the listening of music, news, and other audio while driving.
Vehicle Conversation
Dialogues or discussions that occur between passengers or between a driver and passengers within a vehicle.
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