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Two alternatives, code-named X and Y, are under consideration at Brahler Corporation. Costs associated with the alternatives are listed below. Alternative | Alternative Materials costs $47,000 $47,000 Processing costs $52,000 $70,000 Equipment rental $18,000 $18,000 Occupancy costs $23,000 $41,000 What is the differential cost of Alternative Y over Alternative X, including all of the relevant costs $140,000 $36,000 $176,000 O $158,000 2021 McGraw-+