Banneker Company had the following results of operations for the past year Sales (16,000 units at $9.90) Direct materials and direct labor Overhead (20% variable) Selling and administrative expenses (all fixed) Operating income $94,400 $158,400 14,400 31,800 (140,600) 17,800 A foreign company (whose sales will not affect Banneker's market) offers to buy 3,800 units at $7.28 per unit, in addition to variable manufacturing costs, selling these units would increase fixed overhead by $580 and selling and administrative costs by $280. Assuming Banneker has excess capacity and accepts the offer, its profits will