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	$23
Unit manufacturing costs:
Variable	12
Fixed	6

What is the differential cost from the acceptance of the offer?

a.$126,000

b.$483,000

c.$252,000

d.$357,000