Jacoby Company received an offer from an exporter for 20,300 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	$21
Unit manufacturing costs:
Variable	$10
Fixed	$5

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

$751,100

$101,500

$324,800

$426,300

Delaney Company is considering replacing equipment which originally cost $533,000 and which has $373,100 accumulated depreciation to date. A new machine will cost $710,000. What is the sunk cost in this situation?

$159,900

$533,000

$550,100

$127,920