wo alternatives, code$-$named X and Y$,$ are under consideration at Guyer Corporation. Costs associated with the alternatives are listed below.

Alternative X Alternative Y

Materials costs $ $46,000$ $ $66,500$

Processing costs $ $50,500$ $ $50,500$

Equipment rental $ $19,000$ $ $19,000$

Occupancy costs $ $18,000$ $ $26,900$

What is the financial advantage $($disadvantage$)$ of Alternative Y over Alternative X$?$

Multiple Choice

$$(148,200)$

$$133,500$

$$162,900$

$$(29,400)$