Benjamin Company had the following results of operations for the past year: Sales (16,000 units at $9.65) $ 154,400 Direct materials and direct labor $ 90,400 Overhead (20% variable) 10,400 Selling and administrative expenses (all fixed) 31,300 (132,100 ) Operating income $ 22,300 A foreign company (whose sales will not affect Benjamin's market) offers to buy 3,300 units at $6.73 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $530 and selling and administrative costs by $230. Assuming Benjamin has excess capacity and accepts the offer, its profits will: