Stryker Industries received an offer from an exporter for 26,000 units of product at $16 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	$22
Unit manufacturing costs:
Variable	9
Fixed	3

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

a.$78,000

b.$416,000

c.$234,000

d.$572,000