Stryker Industries received an offer from an exporter for $27,000$ 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 $$25$

Unit manufacturing costs:

Variable $14$

Fixed $4$

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

a$.$ $$378,000$

b$.$ $$54,000$

c$.$ $$675,000$

d$.$ $$432,000$