Benjamin Company had the following results of operations for the past year. 23 Sales (16,000 units at $9.70) Direct materials and direct labor 22 Overhead (20% variable) $91,200 11,200 Selling and administrative expenses (all fixed) Operating income 31,400 $ 155,200 (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 $23,256 Increase by $3.876 Decease by $3,876