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:

Domestic unit sales price	$23
Unit manufacturing costs:
Variable	13
Fixed	4

The amount of profit or loss from acceptance of the offer is a

a.$312,000

b.$408,000

c.$552,000

d.$96,000