13 Benjamin Company had the following results of operations for the past year Sales (16,000 units at $10.05) Direct materials and direct labor Overhead (20% variable) Selling and administrative expenses (all fixed) Operating income $160,800 $96,800 16,800 32,10045.700) $15100 A foreign company (whose sales will not affect Benjamin's market) offers to buy 4,100 units at $761 per unit In addition to variable manufacturing costs, selling these units would increase fixed overhead by $610 and selling and administrative costs by $310.If Benjamin accepts the offer, its profits will Increase by $31,201 Increase by $4,615 O Decease by $6,396 Increase by $5,535 Increase by $6,396. Lattimer Company had the following results of operations for the past year Sales (15,000 units at $12.30) Variable Fixed manufacturing costs Selling and administrative expenses (all fixed) Operating income $184,500 costs $102,000 25,500 0,500(168.000) $16.500 A foreign company whose sales will not affect Lattimer's market offers to buy 5,600 units at $8.10 per unit. In addition to existing costs, selling these units would add a $0.31 selling cost for export fees. If Lattimer accepts this additional business, the special order will yield a O $5,544 profit $2,240 loss. O $3,976 loss O $9.576 loss $7,280 profit