Couch Company Can Produce Either Product a or Product B

Couch Company can produce either product A or product B. If Couch Company produces product A, expected direct material cost will be $24,000. If Couch Company produces product B, expected direct material cost will be $24,000. In choosing between these alternatives, the $24,000 direct material cost is:

A) relevant because it is an expected future cost
B) relevant because it is a product cost
C) irrelevant because it does not differ between alternatives
D) irrelevant because it is an estimated cost