Jacoby Company received an offer from an exporter for 27,900 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 Unit manufacturing costs: $22 Variable Fixed The differential revenue from the acceptance of the offer is Oa. $474,300 Ob. $139,500 c. $613,800 d. $1,088,100