Benjamin Company had the following results of operations for the past year: Sales (16,000 units at $10.05) $ 160,800 Direct materials and direct labor $ 96,800 Overhead (20% variable) 16,800 Selling and administrative expenses (all fixed) 32,100 (145,700 ) Operating income $ 15,100 A foreign company (whose sales will not affect Benjamin's market) offers to buy 4,100 units at $7.61 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $610 and selling and administrative costs by $310. Assuming Benjamin has excess capacity and accepts the offer, its profits will