Stryker Industries received an offer from an exporter for 22,000 units of product at $17 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 $22 Unit manufacturing costs: Variable 13 Fixed 6 What is the differential cost from the acceptance of the offer? a.$286,000 b.$374,000 c.$132,000 d.$484,000