Benjamin Company had the following results of operations for the past year: $ 160,000 Sales (16,000 units at $10) Direct materials and direct labor Overhead (20% variable) Selling and administrative expenses (all fixed) Operating income $96,000 16, een 32,000 (144,000) $ 16,000 A foreign company offers to buy 4.000 units at $7.50 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $600 and selling and administrative costs by $300. Assuming Benjamin's productive capacity is 16,000 units per year and it accepts the offer, its profits will