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 $54,000 $29,000 $28,000 $26,600 $23,000 $29,000 $10,000 $19,000 What is the differential cost of Alternative B over Alternative A, including all of the relevant costs? $137,600 O $56,600 O $88,000 O $81,000