Lattimer Company had the following results of operations for the past year: Contribution margin income statement Per Unit Annual Total Sales (18,000 units) $ 12.00 $ 216,000 Variable costs Direct materials 1.50 27,000 Direct labor 4.00 72,000 Overhead 1.00 18,000 Contribution margin 5.50 99,000 Fixed costs Fixed overhead 1.00 18,000 Fixed selling and administrative expenses 1.40 25,200 Income $ 3.10 $ 55,800 A foreign company offers to buy 6,000 units at $7.50 per unit. In addition to variable co