Lattimer Company had the following results of operations for the past year Contribution margin income statement Sales (16,200 units) Variable costs Direct materials. Direct labor Overhead Contribution margin Fixed costs Fixed overhead Fixed selling and administrative expenses Income Per Unit $ 12.00 Annual Total $194,400 1.50 24,300 4.00 64,800 1.00 16,200 5.50 89,100 1.00 16,200 1.40 22,680 $ 3.10 $ 50,220 A foreign company offers to buy 5,400 units at $7.50 per unit. In addition to variable costs, selling these units would add a $0.25 selling expense for export fees. Lattimer's annual production capacity is 26,200 units. If Lattimer accepts this additional business, the special order will yield a