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	$68,000
Processing costs	$39,000	$39,000
Equipment rental	$12,000	$29,000
Occupancy costs	$20,000	$28,600

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

$60,600

$164,600

$104,000

$110,000