Last years results of operations for Skylar Corporation are shown below: Contribution margin income statement Per Unit Annual Total Sales (17,700 units) $ 12.00 $ 212,400 Variable costs Direct materials 1.50 26,550 Direct labor 4.00 70,800 Overhead 1.00 17,700 Contribution margin 5.50 97,350 Fixed costs Fixed overhead 1.00 17,700 Fixed selling and administrative expenses 1.40 24,780 Income $ 3.10 $ 54,870 A merchandising company offers to buy 5,900 units at $7.50 per unit. In addition to variable costs, selling these units would add a $0.25 administrative expense for special processing costs. Skylars annual production capacity is 27,700 units. If Skylar accepts this additional business, the special order will yield a: A. $3,925 loss. B. $4,425 profit. C. $9,825 loss. D. $5,900 profit. E. $2,450 loss.