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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

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:

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