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	$25
Unit manufacturing costs:
Variable	14
Fixed	4

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

a.$92,000

b.$391,000

c.$322,000

d.$575,000