Stryker Industries received an offer from an exporter for 23,000 units of product at $17 per unit. The acceptance of the offer will not affect normal production or domestic sales prices. The following data is available:

Domestic unit sales price $24

Unit manufacturing costs:

Variable 10

Fixed 3

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

$552,000

$230,000

$69,000

$391,000