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

Sales (15,000 units at $11.70)				$	175,500
Variable manufacturing costs	$	93,000
Fixed manufacturing costs		16,500
Selling and administrative expenses (all fixed)		31,500			(141,000	)
Operating income				$	34,500

A foreign company whose sales will not affect Lattimer's market offers to buy 4,400 units at $6.90 per unit. In addition to existing costs, selling these units would add a $0.19 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:

Multiple Choice

• $2,244 profit.

• $1,760 loss.

• $2,596 loss.

• $6,996 loss.

• $3,080 profit.