Benjamin Company had the following results of operations for the past year Sales (16,000 units at $9.60) Direct materials and direct labor Overhead (20% variable) $153,600 $89,600 9,600 Selling and administrative expenses ell tined)1200 (130400) 31,200(130.400) Operating income $23,200 A forelgn company (whose sales will not affect Benjamin's market) offers to buy 3,200 units at $6.62 per unit In addition to variable manufacturing costs, selling these units would increase fixed overhead by $520 and selling and administrative costs by $220. If Benjamin accepts the offer, its profits will: O Increase by $2.140. O Increase by $21.184. O Increase by $3.264 O increase by $2.880 O Decease by $3.264