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Benjamin Company had the following results of operations for the past year: Sales (16,000 units at $10) $160,000 Direct materials and direct labor $80,000 Overhead

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

Sales (16,000 units at $10)

$160,000

Direct materials and direct labor

$80,000

Overhead (20% variable)

32,000

Selling and administrative expenses (all fixed)

32,000

(144,000)

Operating income

$ 16,000

A foreign company (whose sales will not affect Benjamin's market) offers to buy 4,000 units at $8.25 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $800 and selling and administrative costs by $1,600.

Assuming Benjamin has excess capacity and accepts the offer, the incremental income will be _________

DON'T USE COMMA SEPARATORS

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