Zurasky Corporation is considering two alternatives: A and B. Costs associated with the alternatives are listed below:

	Alternative A	Alternative B
Materials costs	$30,000	$68,000
Processing costs	$36,000	$36,000
Equipment rental	$11,400	$28,700
Occupancy costs	$19,700	$28,000

What is the differential cost of Alternative B over Alternative A, including all of the relevant costs?

$63,600

$160,700

$97,100

$99,200