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	$43,000	$43,000
Processing costs	$48,000	$64,000
Equipment rental	$14,000	$14,000
Occupancy costs	$19,000	$35,000

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

$124,000

$32,000

$156,000

$140,000