Lattimer Company had the following results of operations for the past year: Sales (15,000 units at $12.50) $187,500 Variable manufacturing costs $105,000 Fixed manufacturing costs 28,500 Selling and administrative expenses (all fixed) 43,500 (177,000) Operating income $10,500 A foreign company whose sales will not affect Lattimer's market offers to buy 6,000 units at $8.50 per unit. In addition to existing costs, selling these units would add a $0.35 selling cost for export fees. If Lattimer accepts this additional business, the special order will yield a: