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Stryker Industries received an offer from an exporter for 24,000 units of product at $17 per unit. The acceptance of the offer will not affect

Stryker Industries received an offer from an exporter for 24,000 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:

Line Item Description Amount
Domestic unit sales price $24
Unit manufacturing costs:
Variable 10
Fixed 4

The differential cost from the acceptance of the offer is

a. $408,000

b. $96,000

c. $576,000

d. $240,000

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