Jacoby Company received an offer from an exporter for 26,400 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 $25 Unit manufacturing costs: 11 3 Variable Fixed The differential revenue from the acceptance of the offer is Oa. $237,600 Ob. $1,082,400 Oc. $422,400 Od. $660,000