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

	Alternative A	Alternative B
Materials costs	$38,000	$48,000
Processing costs	$44,000	$44,000
Equipment rental	$10,600	$28,300
Occupancy costs	$19,300	$29,600

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

$140,800

$111,900

$149,900

$38,000