Stryker Industries received an offer from an exporter for 28,000 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 $21 Unit manufacturing costs: Variable 9 Fixed 5 What is the amount of income or loss from acceptance of the offer? Oa. $448,000 b. $196,000 c. $252,000 d. $588,000