A business received an offer from an exporter for 20,000 units of product at $15 per unit. The acceptance of the offer will not affect the normal production or domestic sale prices. The following data are available:

Domestic unit sales price: $21

Unit manufacturing costs:

Variable 12

Fixed 5

21. What is the differential revenue for accepting the offer?

A. $300,000

B. $420,000

C. $120,000

D. $240,000

22. What is the differential cost for accepting the offer?

A. $200,000

B. $120,000

C. $140,000

D. $240,000

23. What is the amount of gain or loss from accepting the offer?

A. $60,000 gain

B. $50,000 loss

C. $30,000 loss

D. $20,000 loss