Two Alternatives,identified X and Y,are Under Consideration at Hayden Corporation

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

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