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

Sales (15,000 units at $12.15)				$	182,250
Variable manufacturing costs	$	99,750
Fixed manufacturing costs		23,250
Selling and administrative expenses (all fixed)		38,250			(161,250	)
Operating income				$	21,000

A foreign company whose sales will not affect Lattimer's market offers to buy 5,300 units at $7.80 per unit. In addition to existing costs, selling these units would add a $0.28 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

A. $4,611 profit.

B $6,095 profit.

C $8,904 loss.

D $2,120 loss.

E $3,604 loss.