Stryker Industries received an offer from an exporter for $28,000$ units of product at $$17$ 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 $10$

Fixed $6$

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

a$.$ $$280,000$

b$.$ $$196,000$

c$.$ $$616,000$

d$.$ $$476,000$