3.)

Zurasky Corporation is considering two alternatives: A and B. Costs associated with the alternatives are listed below:

	Alternative A	Alternative B
Materials costs	$27,000	$62,000
Processing costs	$33,000	$33,000
Equipment rental	$10,800	$28,400
Occupancy costs	$19,400	$27,400

What is the differential cost of Alternative B over Alternative A, including all of the relevant costs?

$90,200

$94,400

$150,800

$60,600