A business received an offer from an exporter for 10,000 units of product at $17.50 per unit. The acceptance of the offer will not affect normal production or domestic sales prices. The following data is available:

Domestic unit sales price	$20
Unit manufacturing costs:
Variable	14
Fixed	1

What is the differential cost from the acceptance of the offer?

		$200,000
		$175,000
		$140,000
		$110,000