Stryker Industries received an offer from an exporter for 20,000 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 $25 Unit manufacturing costs: Variable 11 Fixed 3 What is the differential cost from the acceptance of the offer? a. $220,000 b. $360,000 c. $500,000 d. $60,000