#001. Yann Martel, Inc., a toy manufacturer, provided the following information: $50 Unit Domestic unit sales price manufacturing costs: Variable Fixed 10 The company has received an offer from an exporter for 9,000 units of toys at $60 per unit. The additional business is not expected to affect the normal production or domestic sales prices of Yann Martel, Inc. The company's differential cost from the acceptance of the offer is a. $72,000 b. $378,000 c. $153,000 d. $90.000