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

	Alternative A	Alternative B
Materials costs	$47,000	$65,000
Processing costs	$53,000	$53,000
Equipment rental	$12,400	$29,200
Occupancy costs	$20,200	$31,400

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

Multiple Choice

• $156,200

• $132,600

• $178,600

• $46,000