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

	Alternative A	Alternative B
Materials costs	$33,000	$53,000
Processing costs	$38,000	$57,000
Equipment rental	$11,000	$11,000
Occupancy costs	$18,000	$29,000

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

$150,000

$100,000

$125,000

$50,000