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

Sales (16,000 units at $10.20)		$163,200
Direct materials and direct labor	$99,200
Overhead (20% variable)	19,200
Selling and administrative expenses (all fixed)	32,400	(150,800)
Operating income		$12,400

A foreign company (whose sales will not affect Benjamin's market) offers to buy 4,400 units at $7.94 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $640 and selling and administrative costs by $340. If Benjamin accepts the offer, its profits will:

Increase by $7,656.

Increase by $5,620.

Increase by $34,936.

Increase by $6,600.

Decease by $7,656.