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Lattimer Company had the following results of operations for the past year: Per Unit $ 12.00 Annual Total $ 201,600 Contribution margin income statement Sales (16,800 units) Variable costs Direct materials Direct labor Overhead Contribution margin Fixed costs Fixed overhead Fixed selling and administrative expenses Income 1.50 4.00 1.00 5.50 25, 200 67,200 16,800 92,400 1.00 1.40 $ 3.10 16,800 23, 520 $ 52,080 A foreign company offers to buy 5,600 units at $7.50 per unit. In addition to variable costs, selling these units would add a $0.25 selling expense for export fees. Lattimer's annual production capacity is 26,800 units. If Lattimer accepts this additional business, the special order will yield a