Use this information for Stryker Industries to answer the question that follow.

Stryker Industries received an offer from an exporter for 27,000 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	14
Fixed	5

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

a.$432,000

b.$135,000

c.$378,000

d.$675,000