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

Sales (15,000 units at $12.45) $ 186,750 Variable manufacturing costs $ 104,250 Fixed manufacturing costs 27,750 Selling and administrative expenses (all fixed) 42,750 (174,750 ) Operating income $ 12,000

A foreign company whose sales will not affect Lattimer's market offers to buy 5,900 units at $8.40 per unit. In addition to existing costs, selling these units would add a $0.34 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: