Lattimer Company had the following results of operations for the past year:

a. $3,136 loss.

b. $4,655 profit.

c. $1,960 loss.

d. $3,479 profit.

e. $8,036 loss.

Lattimer Company had the following results of operations for the past year: Sales (15,000 units at $11.95) Variable manufacturing costs Fixed manufacturing costs Selling and administrative expenses (all fixed) Operating income $ 179,250 $96,750 20,250 35,250 (152, 250) $ 27,000 A foreign company whose sales will not affect Lattimer's market offers to buy 4,900 units at $7.40 per unit. In addition to existing costs, selling these units would add a $0.24 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