Lattimer company had the following results of operations for the past year: sales (15,000 units at $12.30) $184,500 variable manufacturing costs $102,000 fixed manufacturing costs 25,500 selling and administrative expenses (all fixed) 40,500 (168,000) operating income $16,500 a foreign company whose sales will not affect lattimer's market offers to buy 5,600 units at $8.10 per unit. in addition to existing costs, selling these units would add a $0.31 selling cost for export fees.
if lattimer accepts this additional business, the special order will yield a: