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

Sales (15,000 units at $12)		$180,000
Variable manufacturing costs	$97,500
Fixed manufacturing costs	21,000
Selling and administrative expenses (all fixed)	36,000	(154,500)
Operating income		$25,500

A foreign company whose sales will not affect Lattimer's market 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. If Lattimer accepts this additional business, the special order will yield a: