Benjamin Company had the following results of operations for the past year. Sales (31,200 units at $10.00) Variable costs Direct materials Direct labor Overhead Contribution margin Fixed costs Fixed overhead Fixed selling and administrative expenses $ 312,000 62,400 124,800 6,240 118,560 24,960 62,400 $31,200 Income A foreign company (whose sales will not affect Benjamin's market offers to buy 7,800 units at $7.50 per unit in addition to variable costs, selling these units would increase fixed overhead by $1,170 and fixed selling and administrative costs by $585. Assuming Benjamin has excess capacity and accepts the offer, its profits will