A Business Received an Offer from an Exporter for 5,000

Multiple Choice

A business received an offer from an exporter for 5,000 units of product at $10 per unit. The acceptance of the offer will not affect normal production or domestic sales prices. The following data are available: $\begin{array}{lrr} \text { Domestic urit sales price } &\$12\\ \text { Unit manufactuing costs } &\\ \text { Variable } &9\\ \text { Fixed} &1\\\end{array}$

Based on the above data, what is the amount of gain or loss from acceptance of the offer?

A) $5,000 gain
B) $10,000 loss
C) $5,000 loss
D) $10,000 gain