Lattimer Company had the following results of operations for the past year Contribution margin income statement Per Unit Annual Total Sales (19,200 units) $12.00 $ 230,400 Variable costs Direct materials 1.50 28,800 Direct labor 4.08 76,800 Overhead 1.00 19,200 Contribution margin 5.50 105,600 Fixed costs Fixed overhead 1.00 19,200 Fixed selling and administrative expenses 1.40 26,880 Income $ 3.10 $ 59,520 A foreign company offers to buy 6,400 units at $750 per unit. In addition to variable costs, selling these units would add a $0 25 selling expense for export fees. Lattimer's annual production capacity is 29,200 units. If Lattimer accepts this additional business, the special order Will yield a