Jacoby Company received an offer from an exporter for 28,300 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 Unit manufacturing costs $24 Variable $11 Fixed $6 What is the differential revenue from the acceptance of the offer? a. $679,200 b. $1,132,000 c. $226,400 d. $452,800