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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 X	Alternative Y
Materials costs	$41,000	$41,000
Processing costs	$46,000	$61,000
Equipment rental	$12,000	$12,000
Occupancy costs	$17,000	$32,000

What is the differential cost of Alternative Y over Alternative X, including all of the relevant costs?

$131,000

$146,000

$116,000

$30,000