21. Tommy Company is considering two alternatives: Alternative X and Alternative Y. The costs associated with the alternatives are given in the below table. What is the differential cost of Alternative Y over Alternative X, including all of the relevant costs?

a-$102,000

b-$327,000

c-$369,000

d-$432,000

e-None of the above

Material Costs Processing Costs Equipment Rental Occupancy Costs Alternative X $132,000 $111,000 $50,000 $37,000 Alternative Y $168,000 $177,000 $50,000 $37,000