Stryker Industries received an offer from an exporter for 28,000 units of product at $18 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: 13 3 Variable Fixed The amount of profit or loss from acceptance of the offer is at Oa. $140,000 Ob. $364,000 Oc. $504,000 Od. $644,000