San Juan, Inc. is considering two alternatives: A and B. The costs associated with the alternatives are listed below:

	Alternative A				Alternative B
Material costs	$	31,500			$	53,000
Processing costs		36,500				53,000
Building costs		12,400				23,000
Equipment rental		19,400				19,400

If only the differential costs of the two decisions are considered, the total differential costs of Alternative B is

Multiple Choice

• $148,400.

• $124,100.

• $48,600.

• $99,800.