Lattimer Company had the following results of operations for the past year: Contribution margin income statement Per Unit Annual Total Sales (17,100 units) $ 12.00 $ 205,200 Variable costs Direct materials 1.50 25,650 Direct labor 4.00 68,400 Overhead 1.00 17,100 Contribution margin 5.50 94,050 Fixed costs Fixed overhead 1.00 17,100 Fixed selling and administrative expenses 1.40 23,940 Income $ 3.10 $ 53,010 A foreign company offers to buy 5,700 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 27,100 units. If Lattimer accepts this additional business, the special order will yield a