Jacoby Company received an offer from an exporter for 27,600 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	$24
Unit manufacturing costs:
Variable	$13
Fixed	$4

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

a.$524,400

b.$1,186,800

c.$138,000

d.$662,400

Stryker Industries received an offer from an exporter for 15,000 units of product at $17.50 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	$20
Unit manufacturing costs:
Variable	11
Fixed	1

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

a.$52,500

b.$262,500

c.$300,000

d.$250,000