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: Line Item Description Amount Domestic unit sales price $22 Unit manufacturing costs: Variable 11 Fixed 6 The differential cost from the acceptance of the offer is a. $150,000 b. $275,000 c. $125,000 d. $550,000