Couch Company can produce either product A orproduct B. If Couch Company produces product A expected directmaterial cost would be $24000. If Couch Company produces productB expected direct material cost would be $24000. In choosingbetween these alternatives the $24000 direct material cost is_____.a. relevant because it is an expectedfuture costb. relevant because it is a productcostc. irrelevant because it is an estimatedcostd. irrelevant because it does not differbetween alternatives