What is the net impact on Dos Santos Company's 2014 net income as a result of this

Question:

What is the net impact on Dos Santos Company's 2014 net income as a result of this hedge of a forecasted foreign currency transaction? Assume that the raw materials are consumed and become a part of the cost of goods sold in 2014.
a. $80,000 decrease in net income.
b. $80,600 decrease in net income.
c. $81,100 decrease in net income.
d. $83,100 decrease in net income?