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

Sales (15,000 units at $11.90)		$178,500
Variable manufacturing costs	$96,000
Fixed manufacturing costs	19,500
Selling and administrative expenses (all fixed)	34,500	(150,000)
Operating income		$28,500

A foreign company whose sales will not affect Lattimer's market offers to buy 4,800 units at $7.30 per unit. In addition to existing costs, selling these units would add a $0.23 selling cost for export fees. If Lattimer accepts this additional business, the special order will yield a: