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 $$10\mathrm{.}40$ per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $$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: