Zurasky Corporation is considering two alternatives: A and B. Costs associated with the alternatives are listed below: Alternative A Alternative B Materials costs $25,000 $58,000 Processing costs $31,000 $31,000 Equipment rental $10,400 $28,200 Occupancy costs $19,200 $27,000 What is the differential cost of Alternative B over Alternative A, including all of the relevant costs? $58,600 $91,200 $144,200 $85,600