Two alternatives, code-named X and Y, are under consideration at Brahler Corporation. Costs associated with the alternatives are listed below.

	Alternative X	Alternative Y
Materials costs	$48,000	$48,000
Processing costs	$53,000	$71,500
Equipment rental	$19,000	$19,000
Occupancy costs	$24,000	$42,500

What is the differential cost of Alternative Y over Alternative X, including all of the relevant costs?

	$162,500
	$181,000
	$144,000
	$37,000