Help Save & Benjamin Company had the following results of operations for the past year. Sales (12,200 units at $11) Direct materials and direct labor Overhead (20% variable) Selling and administrative expenses (all fixed) Operating income $ 134,200 $73,200 12,200 18,300 (103,700) $ 30,500 A foreign company (whose sales will not affect Benjamin's market) offers to buy 3,050 units at $8.80 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $460 and selling and administrative costs by $890. Assuming Benjamin's productive capacity is 12,200 units per year and accepts the offer, its profits will