Lattimer Company had the following results of operations for the past year: Sales (15,000 units at $11.55) $173,250 Variable manufacturing costs $90,750 Fixed manufacturing costs 14,250 Selling and administrative expenses (all fixed) 29,250 (134,250) Operating income $39,000 A foreign company whose sales will not affect Lattimer's market offers to buy 4,100 units at $6.60 per unit. In addition to existing costs, selling these units would add a $0.16 selling cost for export fees. If Lattimer accepts this additional business, the special order will yield a: