Jacoby Company received an offer from an exporter for 21,000 units of product at $18 per unit. The acceptance of the offer will not affect normal production or domestic sales prices. The following data are available: $25 Domestic unit sales price Unit manufacturing costs: Variable Fixed The differential revenue from the acceptance of the offer is O a. $525,000 b. $147,000 c. $903,000 d. $378,000