Benjamin Company had the following results of operations for the past year Sales (16,500 units at $16) Direct materials and direct labor Overhead (28% variable) Selling and administrative expenses (all fixed) Operating income 5 264,000 $165,090 33,880 28,050 (226,950) $ 37,958 A foreign company (whose sales will not affect Benjamin's market) offers to buy 4,125 units at $10.40 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $640 and selling and administrative costs by $580 Assuming Benjamin's productive capacity is 16,500 units per year and accepts the offer, its profits wll: Multiple Choice Decrease by $23,100 Decrease by $24,320. Decrease by S 14,850. Increase by $21,880. Increase by $4705