Lattimer Company had the following results of operations for the past year Sales (15,ee0 units at $12.05) Variable manufacturing costs 180,750 98,250 21,75 36,750 (156,758) 013831Fixed manufacturing costs Selling and administrative expenses (al1 fixed) Operating income $ 24,ee8 A foreign company whose sales will not affect Lattimer's market offers to buy 5,100 units at $760 per unit. In addition to existing costs, selling these units would add a $0.26 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