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

Sales (16,000 units at $10.40)				$	166,400
Direct materials and direct labor	$	102,400
Overhead (20% variable)		22,400
Selling and administrative expenses (all fixed)		32,800			(157,600	)
Operating income				$	8,800

A foreign company (whose sales will not affect Benjamin's market) offers to buy 4,800 units at $8.38 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $680 and selling and administrative costs by $380. Assuming Benjamin has excess capacity and accepts the offer, its profits will: