Benjamin Company had the following results of operations for the past year:

Sales $(26,400$ units at $$10\mathrm{.}00)$ $ $264,000$

Variable costs

Direct materials $52,800$

Direct labor $105,600$

Overhead $5,280$

Contribution margin $100,320$

Fixed costs

Fixed overhead $21,120$

Fixed selling and administrative expenses $52,800$

Income $ $26,400$

A foreign company $($whose sales will not affect Benjamin$$s market$)$ offers to buy $6,600$ units at $$7\mathrm{.}50$ per unit. In addition to variable costs, selling these units would increase fixed overhead by $$990$ and fixed selling and administrative costs by $$495.$ Assuming Benjamin has excess capacity and accepts the offer, its profits will:

Select one:

a$.$ Increase by $$49,500.$

b$.$ Decrease by $$9,900.$

c$.$ Increase by $$8,580.$

d$.$ Increase by $$9,900.$

e$.$ Increase by $$7,095.$