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. Assuming Benjamin has excess capacity and accepts the offer, its profits will: