Benjamin Company had the following results of operations for the past year Sales (16,000 units at $9.70) Direct materials and direct labor Overhead (20% variable) $ 155,200 Selling and administrative expenses (all fixed) Operating income $91,200 11,200 31,400 (133,800) $ 21,400 A foreign company (whose sales will not affect Benjamin's market) offers to buy 3,400 units at $6.84 per unit. In addition to variable manufacturing costs. selling these units would increase fixed overhead by $540 and selling and administrative costs by $240. Assuming Benjamin has excess capacity and accepts the offer, its profits will: Multiple Choice Increase by $3,876. Increase by $3,400 Increase by $2,620