Benjamin Company had the following results of operations for the past year: Sales (30,400 units at $10.00) Variable costs Direct materials Direct labor Overhead Contribution margin Fixed costs Fixed overhead Fixed selling and administrative expenses Income $ 304,000 60,800 121,600 6,080 115,520 24,320 60,800 $ 30,400 A foreign company (whose sales will not affect Benjamin's market) offers to buy 7,600 units at $7.50 per unit. In addition to variable costs, selling these units would increase fixed overhead by $1,140 and fixed selling and administrative costs by $570. Assuming Benjamin has excess capacity and accepts the offer, its profits will:

Benjamin Company had the following results of operations for the past year: A foreign company (whose sales will not affect Benjamin's market) offers to buy 7,600 units at $7.50 per unit, in addition to variable costs, selling these units would increase fixed overhead by $1,140 and fixed selling and administrative costs by $570. Assuming Benjamin has excess capacity and accepts the offer, its profits will: Benjamin Company had the following results of operations for the past year: A foreign company (whose sales will not affect Benjamin's market) offers to buy 7,600 units at $7.50 per unit. In addition to variable costs, selling these units would increase fixed overhead by $1,140 and fixed selting and administrative costs by $570. Assuming Benjamin has excess capacity and accepts the offer, its profits will