Markson Company had the following results of operations for the past year: Contribution margin income statement Sales (10,200 units) Variable costs Direct materials Direct labor Overhead Contribution margin Fixed costs Fixed overhead Income Per Unit $ 20.00 Annual Total $ 204,000 4.25 43,350 6.00 61,200 2.00 20,400 7.75 79,050 4.25 43,350 $ 3.50 $ 35,700 A foreign company offers to buy 3,100 units at $14 per unit. In addition to variable manufacturing and administrative costs, selling these units would increase fixed overhead by $2,480 for the purchase of special tools. Markson's annual productive capacity is 15,300 units. If Markson accepts this additional business, its profits will: Multiple Choice Increase by $2,945. Increase by $5,425. Decrease by $7,905. Decrease by $2,480. Decrease by $9,500