Benjamin Company had the following results of operations for the past year:

Sales (16,000 units at $9.95)		$159,200
Direct materials and direct labor	$95,200
Overhead (20% variable)	15,200
Selling and administrative expenses (all fixed)	31,900	(142,300)
Operating income		$16,900

A foreign company (whose sales will not affect Benjamin's market) offers to buy 3,900 units at $7.39 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $590 and selling and administrative costs by $290. If Benjamin accepts the offer, its profits will: