13.

Stryker Industries received an offer from an exporter for 24,000 units of product at $19 per unit. The acceptance of the offer will not affect normal production or domestic sales prices. The following data are available:

Domestic unit sales price	$23
Unit manufacturing costs:
Variable	14
Fixed	5

The amount of profit or loss from acceptance of the offer is a

a.$336,000

b.$456,000

c.$120,000

d.$552,000