Benjamin Company had the following results of operations for the past year: Sales (16,000 units at $10.40) Direct materials and direct labor Overhead (20% variable) Selling and administrative expenses (all fixed) Operating income $ 166,400 $102,400 22,400 32,800 (157, 680) 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: Multiple Choice Increase by $8,160. Increase by $40,224. Increase by $9,504. Decease by $9,504. Increase by $7,100