Stryker Industries received an offer from an exporter for $22,000$ units of product at $$18$ 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

$$24$

Unit manufacturing costs:

Variable

$14$

Fixed

$3.$

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

a$.$ $$528,000$

b$.$ $$88,000$

c$.$ $$396,000$

d$.$ $$308,000$