Stryker Industries received an offer from an exporter for 24,000 units of product at $16 per unit. The acceptance of the offer will not affect normal production or domestic sales prices. The following data is available:

Domestic unit sales price: $21
Unit manufacturing costs: Variable $10, Fixed $4
What is the differential cost from the acceptance of the offer?

a. $384,000
b. $96,000
c. $504,000
d. $240,000



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