Benjamin Company had the following results of operations for the past year:

Sales (19,400 units at $8)				$	155,200
Direct materials and direct labor	$	97,000
Overhead (20% variable)		19,400
Selling and administrative expenses (all fixed)		27,160			(143,560	)
Operating income				$	11,640

A foreign company (whose sales will not affect Benjamins market) offers to buy 4,850 units at $6.40 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $490 and selling and administrative costs by $910. Assuming Benjamins productive capacity is 19,400 units per year and accepts the offer, its profits will: