Markson Company had the following results of operations for the past year: $ 155,200 Sales (8,000 units at $19.40) Variable manufacturing costs Fixed manufacturing costs Variable administrative expenses Fixed selling and administrative expenses Operating income $83,600 14,400 9,600 19,400 (127,000) $ 28,200 A foreign company offers to buy 2,000 units at $13.10 per unit. In addition to variable manufacturing and administrative costs, selling these units would increase fixed overhead by $1,540 for the purchase of special tools. Markson's annual productive capacity is 12,000 units. If Markson accepts this additional business, its profits will: ( ) Decrease by $1,540. O Decrease by $5,550. Increase by $1,360. Decrease by $4,440. Increase by $2,900