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: