Benjamin Company had the following results of operations for the past year: Sales (16,000 units at $10.10) 161,606e $97,600 17,600 32,200 (147,400) Direct materials and direct labor Overhead (20% variable) Selling and administrative expenses (all fixed) $14,200 Operating income A foreign company (whose sales will not affect Benjamin's market) offers to buy 4,200 units at $7.72 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $620 and selling and administrative costs by $320. Assuming Benjamin has excess capacity and accepts the offer, its profits will: 4,200 units at $772 per unit l Multiple Choice Increase by $32,424. Increase by $4,940 Increase by $6,804. Decease by $6,804 Increase by $5,880