Stryker Industries received an offer from an exporter for $25,000$ 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:

Domestic unit sales price $$21$

Unit manufacturing costs:

$\backslash$table$[[$Variable$,12],[$Fixed$,3]]$

The differential cost from the acceptance of the offer is

a$.$ $$425,000$

b$.$ $$75,000$

c$.$ $$300,000$

d$.$ $$525,000$