benjamin Company rau me following results of Operationis for me past year: $ 272,000 27 Sales (27,200 units at $10.00) Variable costs Direct materials Direct labor Overhead Contribution margin Fixed costs Fixed overhead Fixed selling and administrative expenses Income 54,400 108,800 5,440 103,360 01:57:10 Skipped 21,760 54,400 $ 27,200 A foreign company (whose sales will not affect Benjamin's market) offers to buy 6,800 units at $7.50 per unit. In addition to variable costs, selling these units would increase fixed overhead by $1,020 and fixed selling and administrative costs by $510. Assuming Benjamin has excess capacity and accepts the offer, its profits will: Multiple Choice Increase by $51,000. Increase by $10,200. Decrease by $10 200