Jacoby Company received an offer from an exporter for 23,500 units of product at $17 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 $4

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

a.$893,000

b.$399,500

c.$94,000

d.$493,500