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 $ 49,000 $ 71,000 Processing costs $ 53,800 $ 53,800 Equipment rental $ 20,200 $ 20,200 Occupancy costs $ 19,200 $ 28,600 What is the financial advantage (disadvantage) of Alternative Y over Alternative X