Nesmith Corporation is considering two alternatives: A and B. Costs associated with the alternatives are listed below Alternative B Materials costs Processing costs Equipment rental Occupancy costs Alternative A $45,000 $51,000 $12,000 $20,000 $51,000 $29,000 $31,000 What is the differential cost of Alternative B over Alternative A, including all of the relevant costs? O $44,000 O $172,000 $128,000 $153,000 O