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

	Alternative A	Alternative B
Materials costs	$32,000	$69,000
Processing costs	$38,000	$38,000
Equipment rental	$11,800	$28,900
Occupancy costs	$19,900	$28,400

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

$62,600

$164,300

$101,700

$105,400