Benjamin Company had the following results of operations for the past year: Sales (17,100 units at $14) $ 239,400 Direct materials and direct labor $ 136,800 Overhead (20% variable) 17,100 Selling and administrative expenses (all fixed) 27,360 (181,260 ) Operating income $ 58,140 A foreign company (whose sales will not affect Benjamins market) offers to buy 4,275 units at $11.20 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $770 and selling and administrative costs by $440. Assuming Benjamins productive capacity is 17,100 units per year and accepts the offer, its profits will: