Stryker Industries received an offer from an exporter for 29,000 units of product at $16 per unit. The acceptance of the offer will not affect normal production or domestic sales prices. The following data are available: Domestic unit sales price $25 Unit manufacturing costs: Variable Fixed 11 4 The differential cost from the acceptance of the offer is Oa $464,000 Ob. $116,000 Oc. $319,000 Od. $725,000