Stryker Industries received an offer from an exporter for 28,000 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 12
Fixed 5

What is the amount of income or loss from the acceptance of the offer?
a.$476,000 income
b.$336,000 loss
c.$616,000 loss
d.$140,000 income