Dawn, it's the one word "Occupied" that makes the machine worth a bit more... the guy is right, "Made in Japan" isn't much to crow about and certainly doesn't make them worth more....but "Occupied Japan" carries a bit more value in most collector's eyes.
Now...go get that handcrank!!!!!!!!!!!!!!!!!
I'll bet it's a28K, and they're FUN to sew on! The slide plate is an easy replacement!