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

	Alternative A	Alternative B
Materials costs	$31,000	$70,000
Processing costs	$37,000	$37,000
Equipment rental	$11,600	$28,800
Occupancy costs	$19,800	$28,200

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

Which below is the correct answer?

$164,000 $100,800 $99,400 $64,600