Jacoby Company received an offer from an exporter for 24,700 units of product at $18 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 $21 Unit manufacturing costs: Variable $14 Fixed $5 What is the differential revenue from the acceptance of the offer? a. $74,100 b. $518,700 c. $963,300 d. $444,600 Use these present value tables to answer the question that follow. Below is a table for the present value of $1 at Compound interest. Year 6% 10% 12% 1 0.943 0.909 0.893 2 0.890 0.826 0.797 3 0.840 0.751 0.712 4 0.792 0.683 0.636 5 0.747 0.621 0.567 Below is a table for the present value of an annuity of $1 at compound interest. Year 6% 10% 12% 1 0.943 0.909 0.893 2 1.833 1.736 1.690 3 2.673 2.487 2.402 4 3.465 3.170 3.037 5 4.212 3.791 3.605 Using the tables above, what would be the present value of $18,613 (rounded to the nearest dollar) to be received four years from today, assuming an earnings rate of 10%? a. $14,741 b. $12,713 C. $59,003 d. $18,613 If fixed costs are $1,285,000, the unit selling price is $234, and the unit variable costs are $102, what is the amount of sales in units (rounded to a whole number) required to realize an operating income of $208,000? a. 11,311 units b. 5,491 units c. 12,598 units d. 2,039 units