Benjamin Company had the following results of operations for the past year: Sales (16,000 units at $9.55) $152,800 Direct materials and direct labor $88,800 Overhead (20% variable) 8,800 Selling and administrative expenses (all fixed) 31,100 (128,700) Operating income $24,100 A foreign company (whose sales will not affect Benjamin's market) offers to buy 3,100 units at $6.51 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $510 and selling and administrative costs by $210. If Benjamin accepts the offer, its profits will: