Benjamin Company had the following results of operations for the past year. Sales (32,000 units at $10.00) Variable costs Direct materials Direct labor Overhead Contribution margin: Fixed costs Fixed overhead $ 320,000 64,000 128,000 6,400 121,600 25,600 Fixed selling and administrative expenses 64,000 Income $ 32,000 A foreign company (whose sales will not affect Benjamin's market) offers to buy 8,000 units at $7.50 per unit. In addition to variable costs, selling these units would increase fixed overhead by $1,200 and fixed selling and administrative costs by $600. Assuming Benjamin has excess capacity and accepts the offer, its profits will Multiple Choice Multiple Choice Increase by $60,000. Increase by $12,000. Decrease by $12,000, Increase by $10,400 C Increase by $8.600