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

Contribution margin income statement	Per Unit	Annual Total
Sales (16,500 units)	$ 12.00	$ 198,000
Variable costs
Direct materials	1.50	24,750
Direct labor	4.00	66,000
Overhead	1.00	16,500
Contribution margin	5.50	90,750
Fixed costs
Fixed overhead	1.00	16,500
Fixed selling and administrative expenses	1.40	23,100
Income	$ 3.10	$ 51,150

A foreign company offers to buy 5,500 units at $7.50 per unit. In addition to variable costs, selling these units would add a $0.25 selling expense for export fees. Lattimers annual production capacity is 26,500 units. If Lattimer accepts this additional business, the special order will yield a:

• $9,125 loss.

• $5,500 profit.

• $4,125 profit.

• $2,250 loss.

• $3,625 loss.