Costs associated with two alternatives, code-named Q and R, being considered by Corniel Corporation 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:
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Video presentations by job applicants summarizing their skills, experience, and qualifications as a supplement to traditional resumes.
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Occupations that primarily involve the use of imagination, innovation, and originality to create content, solve problems, or produce artistic expression.
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The practice of creating visual content that moves or animates, often used in media, entertainment, and advertising.
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