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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

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

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. Lattimers annual production capacity is 25,000 units. If Lattimer accepts this additional business, the special order will yield a:

$4,366loss

$10,266loss

$2,360loss

$6,549profit

$8,555profit

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