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

	Alternative A	Alternative B
Materials costs	$34,000	$67,000
Processing costs	$40,000	$40,000
Equipment rental	$12,200	$29,100
Occupancy costs	$20,100	$28,800

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

$58,600

$164,900

$106,300

$114,600