Benjamin Company had the following results of operations for the past year: A foreign company (whose sales will not affect Benjamin's market) offers to buy 7.200 units at $7.50 per unit. In addition to variable costs, selling these units would increase fixed overhead by $1,080 and fixed selling and administrative costs by $540. Assuming Benjamin has excess capacity and accepts the offer, its profits will: Increase by $10,800. Increase by $54,000. Increase by $9,360. Increase by $7,740. Decrease by $10,800