Benjamin Company had the following results of operations for the past year Sales (16,000 units at $9.90) Direct materials and direct labor Overhead (20% variable) Selling and administrative expenses (all fixed) Operating income $ 158,480 $94,400 14,400 31,808 (140,600) $ 17,800 A foreign company whose sales will not affect Benjamin's market offers to buy 3.800 units at $728 per unit. In addition to variable manufacturing costs selling these units would increase foed overhead by $580 and selling and administrative costs by $280. Assuming Benjamin has excess capacity and accepts the offer, its profits will Multiple Choice Increase by $4,560 Increase by $27,664 ) Increase by 55 244 Oo oo Decesse by $5.244 Increase by $3.700