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

Sales (15,000 units at $11.85)		$177,750
Variable manufacturing costs	$95,250
Fixed manufacturing costs	18,750
Selling and administrative expenses (all fixed)	33,750	(147,750)
Operating income		$30,000

A foreign company offers to buy 4700 units at $7.20 per unit. In addition to existing costs, selling these units would add a $0.22 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:

A. $2961 profit

B. $3995 profit

C. $7614 loss

D. $2914 loss

E. $1880 loss