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

	Alternative A	Alternative B
Materials costs	$45,000	$61,000
Processing costs	$51,000	$51,000
Equipment rental	$12,000	$29,000
Occupancy costs	$20,000	$31,000

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

$44,000

$172,000

$128,000

$153,000