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

	Alternative A			Alternative B
Materials costs	$	50,000		$	67,800
Processing costs	$	46,000		$	46,000
Equipment rental	$	16,000		$	16,000
Occupancy costs	$	18,200		$	27,000

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

Multiple Choice

• $130,200

• $26,600

• $156,800

• $143,500