Benjamin Company had the following results of operations for the past year: Sales (16,000 units at $10) Direct materials and direct labor overhead (20% variable) Selling and administrative expenses (all fixed)32,000 (144,000) Operating income 160,000 $96,000 16,000 $ 16,000 A foreign company (whose sales will not affect Benjamin's market) 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 has excess capacity and accepts the offer, its profits will