Stryker Industries received an offer from an exporter for 23,000 units of product at $19 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	13
Fixed	3

The differential cost from the acceptance of the offer is

a. $299,000

b. $437,000

c. $529,000

d. $69,000