Nesmith Corporation is considering two alternatives: A and B. Costs associated with the alternatives are listed below: Materials costs Processing costs Equipment rental Occupancy costs Alternative A Alternative B $39,000 $50,000 $45,000 $28,400 $29,800 $45,000 $10,800 $19,400 What is the differential cost of Alternative B over Alternative A, including all of the relevant costs? O $142,400o O $153.200 $39,000 $114,200