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

Sales (15,000 units at $11.50)				$	172,500
Variable manufacturing costs	$	90,000
Fixed manufacturing costs		13,500
Selling and administrative expenses (all fixed)		28,500			(132,000	)
Operating income				$	40,500

A foreign company whose sales will not affect Lattimer's market offers to buy 4,000 units at $6.50 per unit. In addition to existing costs, selling these units would add a $0.15 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

$2,200 loss.

$1,400 profit.

$1,600 loss.

$6,200 loss.

$2,000 profit.