Yellco Inc., a toy manufacturer, provided the following information: Domestic unit sales price $50 Unit manufacturing costs: Variable 10 Fixed 8 The company has received an offer from an exporter for 9,000 units of toys at a special price of $45 per unit. The additional business is not expected to affect the normal production or domestic sales prices of Yellco Inc. What is the amount of gain or loss from acceptance of the offer? a. $130,000 gain b. $243,000 loss c. $315,000 gain d. $300,000 loss