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

	Alternative A			Alternative B
Materials costs	$	46,000		$	63,000
Processing costs	$	42,400		$	42,400
Equipment rental	$	14,800		$	14,800
Occupancy costs	$	16,900		$	25,000

What is the financial advantage (disadvantage) of Alternative B over Alternative A?

Multiple Choice

$120,100

$(25,100)

$145,200

$132,650