Jacoby Company received an offer from an exporter for 25,500 units of product at $19 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 Unit manufacturing costs: Variable $23 12 Fixed 5 The differential revenue from the acceptance of the offer is On $484,500 Ob. 5586,500 Oc. $1.071.000 Od. $102,000 Sage Company is operating at 90% of capacity and is currently purchasing a part used in its manufacturing operations for 514.00 per unit. The unit cost for the business to make the part is $22.00, including fixed costs, and $9.00, not including fixed costs. If 30,519 units of the part are normally purchased during the year but could be manufactured using unused capacity, the amount of differential cost increase or decrease from making the part rather than purchasing it would be a a. $427,266 cost decrease Ob. $152.595 cost increase Oc. $152.595 cost decrease Oo. $244.152 cost increase