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	$	35,000			$	60,000
Processing costs		40,000				60,000
Building costs		13,100				30,000
Equipment rental		20,100				20,100

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

$139,150.

$61,900.

$108,200.

$170,100.