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 loss
	b.	$25,000 income
	c.	$125,000 income
	d.	$25,000 loss