A Business Received an Offer from an Exporter for 10,000

Multiple Choice

A business received an offer from an exporter for 10,000 units of product at $13.50 per unit.The acceptance of the offer will not affect normal production or domestic sales prices.The following data are available: ? $\begin{array}{lr}\text { Domestic unit sales price } & \$ 21 \\\text { Unit manufacturing costs: } & \\\text { Variable } & 12 \\\text { Fixed } & 5\end{array}$ ?
What is the amount of the gain or loss from acceptance of the offer?

A) $75,000 loss
B) $40,000 gain
C) $15,000 gain
D) $85,000 gain