What Is the Differential Cost of Alternative Y Over Alternative

Multiple Choice

What is the differential cost of Alternative Y over Alternative X in the example below?
$\begin{array}{lll}&\text { Alternative } X & \text { Alternative } \\\text { Material Cost } & \$ 27,000 & \$ 27,000 \\\text { Labor cost } & \$ 28,000 & \$ 43,000 \\\text { Equipment rental } & \$ 18,000 & \$ 16,000 \\\text { Facility rent } & \$ 22,000 & \$ 36,000\end{array}$

A) $31,000.
B) $27,000.
C) $29,000.
D) $0.