San Juan, Incorporated, is considering two alternatives: A and B. The costs associated with the alternatives are listed below: Alternative A Alternative B Material costs $ 38,000 $ 60,000 Processing costs 38,000 57,000 Building costs 10,000 24,000 Equipment rental 21,000 21,000 If only the differential costs of the two decisions are considered, the total differential costs of Alternative B are: Multiple Choice $162,000. $141,000. $55,000. $107,000.