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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

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

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