Stryker Industries received an offer from an exporter for 25,000 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	11
Fixed	4

The differential cost from the acceptance of the offer is

a. $425,000

b. $275,000

c. $575,000

d. $100,000