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Jacoby Company received an offer from an exporter for 21,400 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	$21
Unit manufacturing costs:
Variable	$14
Fixed	$6

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

a. $85,600

b. $363,800

c. $449,400

d. $813,200