Benjamin Company had the following results of operations for the past year: Sales (16,800 units at $10.00) $ 168, 000 Variable costs Direct materials 33,600 Direct labor 67, 200 Overhead 3 , 360 Contribution margin 63, 840 Fixed costs Fixed overhead 13, 440 Fixed selling and administrative expenses 33, 600 Income $ 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 O Increase by $31,500. O Increase by $6,300. O Decrease by $6,300. O Increase by $5,460. O Increase by $4,515