Stryker Industries received an offer from an exporter for 20,000 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	$25
Unit manufacturing costs:
Variable	14
Fixed	5

The differential cost from the acceptance of the offer is

a.$340,000

b.$500,000

c.$100,000

d.$280,000