Benjamin Company had the following results of operations for the past year Sales (10,100 units at $17) Direct materials and direct labor Overhead (20% variable) Selling and administrative expenses (all fixed) Operating income $ 171,700 $191,000 10,100 12,120 (123, 220) $ 48,480 A foreign company whose sales will not affect Benjamin's market) offers to buy 2.525 units at $13.60 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $620 and selling and administrative costs by $580 Assuming Benjamin's productive capacity is 10,100 units per year and accepts the offer, its profits will