Benjamin Company had the following results of operations for the past year:         Sales (16,000 units at $10)   $160,000  Direct materials and direct labor$96,000     Overhead (20% variable) 16,000     Selling and administrative expenses (all fixed) 32,000  (144,000) Operating income   $16,000  A foreign company (whose sales will not affect Benjamin's market) offers to buy 4,000 units at $7.50 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $600 and selling and administrative costs by $300. Assuming Benjamin has excess capacity and accepts the offer, its profits will:

A. Increase by $4,300.
B. Decrease by $6,000.
C. Increase by $30,000.
D. Increase by $5,200.
E. Increase by $6,000.


Answer: A

Business

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