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	$ 52,000	$ 75,800
Processing costs	$ 57,100	$ 57,100
Equipment rental	$ 21,200	$ 21,200
Occupancy costs	$ 20,400	$ 30,000

What is the financial advantage (disadvantage) of Alternative Y over Alternative X?

$(167,400)

$150,700

$184,100

$(33,400)