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

	Alternative A	Alternative B
Materials costs	$37,000	$49,000
Processing costs	$43,000	$43,000
Equipment rental	$10,400	$28,200
Occupancy costs	$19,200	$29,400

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

	$40,000
	$149,600
	$109,600
	$136,200