Two alternatives, code-named X and Y, are under consideration at Donat Corporation. Costs associated with the alternatives are listed below.
Alternative X Alternative Y
Mateirals costs.........$44,000 $56,000
Processsing costs......$37,000 $59,000
Equipment rental......$14,000 $14,000
Occupancy costs.......$11,000 $11,000
What is the differential cost of Alternative Y over Alternative X, including all of the relevant costs?