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? A) $150,000 B) $100,000 C) $125,000 D) $50,000