How an amount reduces the net income

Question

Timo Company is considering two alternatives. Alternative A will have sales of $151,400 and costs of $101,300. Alternative B will have sales of $181,100 and costs of $121,700.
Compare Alternative A to Alternative B showing incremental revenues, costs, and net income. (If an amount reduces the net income for Increase (Decrease) column then enter with a negative sign preceding the number e.g. -15,000 or parenthesis, e.g. (15,000). Enter all other amounts in all other columns as positive and subtract where necessary.)

		Alternative A		Alternative B		Net Income Increase (Decrease)
Sales		$		$		$
Costs
Net income/(loss)		$		$		$

Which alternative is better? Alternative AAlternative B