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	$45,000	$45,000
Processing costs	$50,000	$67,000
Equipment rental	$16,000	$16,000
Occupancy costs	$21,000	$38,000

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

$149,000

$166,000

$132,000

$34,000