Stryker Industries received an offer from an exporter for 15,000 units of product at $17.50 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	$20
Unit manufacturing costs:
Variable	11
Fixed	1

The amount of profit or loss from acceptance of the offer is a

a.$37,500 loss

b.$94,500 loss

c.$97,500 profit

d.$37,500 profit