$ 160,800 Sales (8,000 units at $20.10) Variable manufacturing costs Fixed manufacturing costs Variable administrative expenses Fixed selling and administrative expenses Operating income $86, 400 15, 100 12,400 20,100 (134,000) 26,800 A foreign company offers to buy 2,000 units at $14.15 per unit. In addition to variable manufacturing and administrative costs, selling these units would increase fixed overhead by $1,610 for the purchase of special tools. Markson's annual productive capacity is 12,000 units. If Markson accepts this additional business, its profits will: Multiple Choice Increase by $1,990. Increase by $3,600. Decrease by $1,610. Decrease by $5,210. Decrease by $5,200