Benjamin Company had the following results of operations for the past year. Sales (18,400 units at $10.00) Variable costs Direct materials Direct labor Overhead Contribution margin Fixed costs Fixed overhead Fixed selling and administrative expenses Income $ 184,000 36,800 73,600 3,680 69,920 14,720 36,800 $ 18,400 A foreign company (whose sales will not affect Benjamin's market) offers to buy 4,600 units at $7.50 per unit. In addition to variable costs, selling these units would increase fixed overhead by $690 and fixed selling and administrative costs by $345. Assuming Benjamin has excess capacity and accepts the offer, its profits will: Multiple Choice Increase by $34,500. Increase by $6,900. Decrease by $6,900. Increase by $5,980. Increase by $4,945.