Jacoby Company received an offer from an exporter for 28,100 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	$21
Unit manufacturing costs:
Variable	10
Fixed	5

The differential revenue from the acceptance of the offer is

a.$1,095,900

b.$84,300

c.$505,800

d.$590,100