Nesmith Corporation is considering two alternatives: A and B. Costs associated with the alternatives are listed below:

Alternative A Alternative B Materials costs $37,000 $49,000 Processing costs $43,000 $43,000 Equipment rental $10,400 $28,200 Occupancy costs $19,200 $29,400

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

$149,600

$109,600

$136,200

$40,000