Two Alternatives, Identified X and Y, Are Under Consideration at Hayden

Multiple Choice

Two alternatives, identified X and Y, are under consideration at Hayden Corporation. Costs associated with the alternatives are listed below.
$$\begin{array} { l r r } & \text { Alternative X } & \text { Alternative Y } \\\text { Material costs } & \$ 44,000 & \$ 56,000 \\\text { Processing costs } & 37,000 & 59,000 \\\text { Building costs } & 14,000 & 14,000 \\\text { Equipment rental } & 11,000 & 11,000\end{array}$$
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What is the total differential costs of Alternative Y over Alternative X?

A) $140,000
B) $123,000
C) $34,000
D) $106,000