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

Contribution margin income statement Per Unit Annual Total

Sales $(17,400$ units$)$ $ $12\mathrm{.}00$ $ $208,800$

Variable costs

Direct materials $1\mathrm{.}5026,100$

Direct labor $4\mathrm{.}0069,600$

Overhead $1\mathrm{.}0017,400$

Contribution margin $5\mathrm{.}5095,700$

Fixed costs

Fixed overhead $1\mathrm{.}0017,400$

Fixed selling and administrative expenses $1\mathrm{.}4024,360$

Income $ $3\mathrm{.}10$ $ $53,940$

A foreign company offers to buy $5,800$ units at $$7\mathrm{.}50$ per unit. In addition to variable costs, selling these units would add a $$0\mathrm{.}25$ selling expense for export fees. Lattimer$$s annual production capacity is $27,400$ units. If Lattimer accepts this additional business, the special order will yield a: