Benjamin Company had the following results of operations for the past year: $171,700 Sales (10,100 units at $17) Direct materials and direct labor Overhead (20% variable) Selling and administrative expenses (all fixed) Operating income $101,000 10,100 12,120 (123,220) $48,480 A foreign company offers to buy 2525 units at $13.60 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $620 and selling and administrative costs by $580. Assuming Benjamin's productive capacity is 10,100 units per year and it accepts the offer, its profits will: Decrease by $ 39,895. Decrease by $9785. Increase by $ 7385. Increase by $ 3105. Decrease by $8585