Lattimer Company had the following results of operations for the past year $ 183,000 Sales (15,000 units at $12.20) Variable manufacturing costs Fixed manufacturing costs Selling and administrative expenses (all fixed) Operating income $100,500 24,000 39,000 (163,500) 19,500 $ A foreign company whose sales will not affect Lattimer's market offers to buy 5,400 units at $7.90 per unit. In addition to existing costs, selling these units would add a $0.29 selling cost for export fees. Lattimer's annual production capacity is 25,000 units. If Lattimer accepts this additional business, the special order will yield a Multiple Choice