Rylan Corporation received an offer from an exporter for $25,000$ 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 $$22$

Unit manufacturing costs:

The differential cost from the acceptance of the offer is

a$.$ $$550,000$

b$.$ $$125,000$

c$.$ $$275,000$

d$.$ $$150,000$