Benjamin Company had the following results of operations for the past year. $ 232,000 Sales (23,200 units at $10.00) Variable costs Direct materials Direct labor Overhead Contribution margin Fixed costs Fixed overhead Fixed selling and administrative expenses Income 46,400 92,800 4,640 88,160 18,560 46,400 $ 23,200 A foreign company (whose sales will not affect Benjamin's market) offers to buy 5,800 units at $7.50 per unit. In addition to variable costs, selling these units would increase fixed overhead by $870 and fixed selling and administrative costs by $435. Assuming Benjamin has excess capacity and accepts the offer, Its profits will: Multiple Choice O Increase by $8,700. Increase by $7,540. U Increase by $6.235. O Decrease by $8.700. O Increase by $43.500