Jacoby Company received an offer from an exporter for 25,600 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: Domestic unit sales price $24 Unit manufacturing costs: Variable 11 Fixed 5 The differential revenue from the acceptance of the offer is Oa. $1,075,200 Ob. $153,600 Oc. $460,800 Od. $614,400