Jacoby Company received an offer from an exporter for 22,100 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 $23 Unit manufacturing costs: Variable 13 Fixed 3 The differential revenue from the acceptance of the offer is a. $861,900 b. $353,600 c. $154,700 d. $508,300