1. 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	$	41,000		$	59,000
   Processing costs	$	45,000		$	45,000
   Equipment rental	$	17,000		$	17,000
   Occupancy costs	$	16,000		$	24,000

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

   		$145,000
   		$26,000
   		$132,000
   		$119,000