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

Sales (11,200 units at $12)				$	134,400
Direct materials and direct labor	$	56,000
Overhead (20% variable)		11,200
Selling and administrative expenses (all fixed)		14,560			(81,760	)
Operating income				$	52,640

A foreign company (whose sales will not affect Benjamins market) offers to buy 2,800 units at $9.60 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $920 and selling and administrative costs by $620. Assuming Benjamins productive capacity is 11,200 units per year and accepts the offer, its profits will: