Jacoby Company received an offer from an exporter for 22,500 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 Fixed 12 6 The differential revenue from the acceptance of the offer is Oa $360,000 Ob. 5877,500 c. $157,500 Od $517,500