Benjamin Company had the following results of operations for the past year $ 224,000 Sales (22,400 units at $10.00) Variable costs Direct materials Direct labor Overhead Contribution margin Fixed costs Fixed overhead Fixed selling and administrative expenses Income 44,890 89,600 4,480 85,120 17,92 44,800 $ 22,400 A foreign company whose sales will not affect Benjamin's market offers to buy 5,600 units at $250 per unit. In addition to variable costs, selling these units would increase fived overhead by 5840 and fived selling and administrative costs by $420 Assuming Benjamin has excess capacity and accept the offer, its profits will Multiple Choice Decrease by 18.400 increase by $42.000 Increase by S7280 Increase by 56,400