Benjamin Company had the following results of operations for the past year 21 Sales (13,900 units at $18) Direct materials and direct labor overhead Selling and administrative expenses (all fixed) Operating income s 25e,288 $69,500 (28% variable) 13,980 20,858 (184,258) onse) $ 145,950 A foreign company (whose sales will not affect Benjamin's market) offers to buy 3,475 units at $14.40 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $930 and selling and administrative costs by $620 Assuming Benjamin's productive capacity is 13,900 units per year and accepts the offer, its prolts will