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 $60 per unit. The additional business is not expected to affect the normal production or domestic sales prices of Yellco Inc. The company's differential cost from the acceptance of the offer is _____.

a.$153,000

b.$90,000

c.$72,000

d.$378,000