Bogart Company is considering two alternatives. Alternative A will have revenues of $147,600 and costs of $103,100. Alternative B will have revenues of $186,600 and costs of $122,600. Compare Alternative A to Alternative B showing incremental revenues, costs, and net income. Alternative A Alternative B Net Income Increase (Decrease) Revenues $ 147,600 $ 186,600 $ 39000 Costs 103,100 122,600 19500 Net Income $ 44500 $ 64000 $ 19500 Alternative B is better than Alternative A.