Benjamin Company had the following results of operations for the past year: $ 134,200 Sales (12,200 units at $11) Direct materials and direct labor Overhead (208 variable) Selling and administrative expenses (all fixed) Operating income $73,200 12,200 18,300 (103,700) 30,500 $ A foreign company (whose sales will not affect Benjamin's market) offers to buy 3,050 units at $8.80 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $460 and selling and administrative costs by $890. Assuming Benjamin's productive capacity is 12,200 units per year and accepts the offer, its profits will: Maxim manufactures a hamster food product called Green Health. Maxim currently has 15,000 bags of Green Health on hand. The variable production costs per bag are $2.80 and total fixed costs are $20,000. The hamster food can be sold as it is for $10.00 per bag or be processed further into Premium Green and Green Deluxe at an additional cost. The additional processing will yield 15,000 bags of Premium Green and 4,000 bags of Green Deluxe, which can be sold for $9 and $7 per bag, respectively. Assuming Maxim further processes Green Health further into Premium Green and Green Deluxe, revenue from the two products would be: Maxim manufactures a hamster food product called Green Health. Maxim currently has 20,000 bags of Green Health on hand. The variable production costs per bag are $3.60 and total fixed costs are $28,000. The hamster food can be sold as it is for $10.00 per bag or be processed further into Premium Green and Green Deluxe at an additional cost. The additional processing will yield 20,000 bags of Premium Green and 4,800 bags of Green Deluxe, which can be sold for $9 and $7 per bag, respectively. The incremental revenue of processing Green Health further into Premium Green and Green Deluxe would be