Lattimer Company had the following results of operations for the past year: $ 180,000 Sales (15,000 units at $12) Variable manufacturing costs Fixed manufacturing costs Selling and administrative expenses (all fixed) Operating income $97,500 21,000 36,000 (154,500) $ 25,500 A foreign company offers to buy 5,000 units at $7.50 per unit. In addition to existing costs, selling these units would add a $0.25 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: $2,000 loss. $8,250 loss. $3,750 profit. $3,250 loss. $5,000 profit