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

Sales (16,000 units at $10.50)		$168,000
Direct materials and direct labor	$104,000
Overhead (20% variable)	24,000
Selling and administrative expenses (all fixed)	33,000	(161,000)
Operating income		$7,000

A foreign company (whose sales will not affect Benjamin's market) offers to buy 5,000 units at $8.60 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $700 and selling and administrative costs by $400. If Benjamin accepts the offer, its profits will: