Benjamin Company had the following results of operations for the past year: 10 $ 256,000 Sales (25,600 units at $10.00) Variable costs Direct materials Direct labor Overhead Contribution margin Fixed costs Fixed overhead Fixed selling and administrative expenses Income 51,200 102,400 5, 120 97,280 Print 20,480 51,200 $ 25,600 A foreign company (whose sales will not affect Benjamin's market) offers to buy 6,400 units at $7.50 per unit. In addition to variable costs, selling these units would increase fixed overhead by $960 and fixed selling and administrative costs by $480. Assuming Benjamin has excess capacity and accepts the offer, its profits will: Multiple Choice Increase by $48,000. Increase by $9,600