1. Jacoby Company received an offer from an exporter for 26,000 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	$22
   Unit manufacturing costs:
   Variable	$13
   Fixed	$4

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

   a.$442,000

   b.$1,014,000

   c.$130,000