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

	Alternative A			Alternative B
Materials costs	$	39,000		$	52,100
Processing costs	$	35,800		$	35,800
Equipment rental	$	12,400		$	12,400
Occupancy costs	$	14,000		$	20,900

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

Multiple Choice

• $101,200

• $(20,000)

• $121,200

• $111,200