Benjamin Company had the following results of operations for the past year:

Sales (17,700 units at $11) $ 194,700

Direct materials and direct labor $ 88,500

Overhead (20% variable) 17,700

Selling and administrative expenses (all fixed) 23,010 (129,210 )

Operating income $ 65,490

A foreign company (whose sales will not affect Benjamins market) offers to buy 4,425 units at $8.80 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $410 and selling and administrative costs by $970. Assuming Benjamins productive capacity is 17,700 units per year and accepts the offer, its profits will:

A. Decrease by $9,735

B. Decrease by $11,115

C. Decrease by $55,755

D. Increae by $8,355

E. Increase by $5,395