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

Sales (15,000 units at $12.40)				$	186,000
Variable manufacturing costs	$	103,500
Fixed manufacturing costs		27,000
Selling and administrative expenses (all fixed)		42,000			(172,500	)
Operating income				$	13,500

A foreign company whose sales will not affect Lattimer's market offers to buy 5,800 units at $8.30 per unit. In addition to existing costs, selling these units would add a $0.33 selling cost for export fees. Lattimers annual production capacity is 25,000 units. If Lattimer accepts this additional business, the special order will yield a: