Ouzts Corporation is considering Alternative A and Alternative B. Costs associated with the alternatives are listed below: Alternative A Alternative B Materials costs $ 47,000 $ 64,100 Processing costs $ 43,300 $ 43,300 Equipment rental $ 15,100 $ 15,100 Occupancy costs $ 17,200 $ 25,500 What is the financial advantage (disadvantage) of Alternative B over Alternative A?

Multiple Choice

$148,000

$122,600

$(25,400)

$(135,300)