Two alternatives, code-named X and Y, are under consideration at Guyer Corporation. Costs associated with the alternatives are listed below. Alternative X Alternative YMaterials costs$41,000 $59,000Processing costs$45,000 $45,000Equipment rental$17,000 $17,000Occupancy costs$16,000 $24,000What is the financial advantage (disadvantage) of Alternative Y over Alternative X?
A. $132,000
B. $145,000
C. $119,000
D. $26,000
Answer: D
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