Sаn Juаn, Incоrpоrаted, is cоnsidering two alternatives: A and B. The costs associated with the alternatives are listed below: Alternative A Alternative B Material costs $ 44,000 $ 66,000 Processing costs 35,000 66,000 Building costs 21,000 37,000 Equipment rental 28,000 28,000 Are the materials costs and processing costs differential in the choice between alternatives A and B?