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:

Variable- 11

Fixed- 6

What is the amount of the income or loss from acceptance of the offer?

a. $125,000 income

b. $25,000 loss

c. $125,000 loss

d. $25,000 income