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

Sales (16,500 units at $16)		$264,000
Direct materials and direct labor	$165,000
Overhead (20% variable)	33,000
Selling and administrative expenses (all fixed)	28,050	(226,050)
Operating income		$37,950

A foreign company offers to buy 4125 units at $10.40 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $640 and selling and administrative costs by $580. Assuming Benjamin's productive capacity is 16,500 units per year and it accepts the offer, its profits will:

A. Decrease by $24,320

B. Increase by $ 4705

C. Decrease by $23,100

D. Increase by $ 21,880

E. Decrease by $ 14,850