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

Sales $(15,000$ units at $$12\mathrm{.}50)$ $ $187,500$

Variable manufacturing costs $ $105,000$

Fixed manufacturing costs $28,500$

Selling and administrative expenses $($all fixed$)43,500(177,000)$

Operating income $ $10,500$

A foreign company whose sales will not affect Lattimer's market offers to buy $6,000$ units at $$8\mathrm{.}50$ per unit. In addition to existing costs, selling these units would add a $$0\mathrm{.}35$ 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: