OMG Company has assembled the following monthly information related to the purchase of new computers for the companies.

computer A Computer B

Increase in revenue $3,200 $7,100

Increase in annual operating costs:

Direct materials 1,150 1,600

Direct labor 2,450 2,450

Variable overhead 1,900 2,800

Fixed cost 3,770 3,770

Required: Using incremental analysis and only relevant information, computer the differences in favor of which product?