Stryker Industries received an offer from an exporter for 21,000 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	$22
Unit manufacturing costs:
Variable	12
Fixed	4

The differential cost from the acceptance of the offer is

a.$252,000

b.$84,000

c.$357,000

d.$462,000