San Juan, Inc. is considering two alternatives: A and B. The costs associated with the alternatives are listed below Material costs Processing costs Building costs Equipment rental Alternative A $33,000 38,000 12,700 19,700 Alternative B $56,000 56,000 26,000 19,700 If only the differential costs of the two decisions are considered, the total cost of Alternative B is O $157,700 O $130,550. O $54,300 O $103.400