Two alternatives, code-named X and Y, are under consideration at Guyer Corporation. Costs associated with the alternatives are listed below. Alternative X Alternative Y Materials costs $ 44,000 $ 63,800 Processing costs $ 48,300 $ 48,300 Equipment rental $ 18,000 $ 18,000 Occupancy costs $ 17,200 $ 25,500 What is the financial advantage (disadvantage) of Alternative Y over Alternative X