Benjamin Company had the following results of operations for the past year: Sales (16,800 units at $10.00) Variable costs Direct materials Direct labor Overhead Contribution margin Fixed costs Fixed overhead Fixed selling and administrative expenses Income $ 168,000 33,600 67,200 3,360 63,840 13,440 33,600 $ 16,800 A foreign company (whose sales will not affect Benjamin's market) offers to buy 4,200 units at $7.50 per unit. In addition to variable costs, selling these units would increase fixed overhead by $630 and fixed selling and administrative costs by $315. Assuming Benjamin has excess capacity and accepts the offer, its profits will: Multiple Choice Increase by $4,515. Increase by $5,460. Decrease by $6,300. Increase by $6,300. Increase by $31,500