Jacoby Company received an offer from an exporter for $24,100$ units of product at $$16$ 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 $$22$

Unit manufacturing costs:

$\backslash$table$[[$Variable$,14],[$Fixed$,3]]$

The differential revenue from the acceptance of the offer is

a$.$ $$385,600$

b$.$ $$144,600$

c$.$ $$915,800$

d$.$ $$530,200$