Lattimer Company had the following results of operations for the past year: Sales (15,000 units at $12) $ 180,000 Variable manufacturing costs $ 97,500 Fixed manufacturing costs 21,000 Selling and administrative expenses (all fixed) 36,000 (154,500 ) Operating income $ 25,500 A foreign company whose sales will not affect Lattimer's market offers to buy 5,000 units at $7.50 per unit. In addition to existing costs, selling these units would add a $0.25 selling cost for export fees. Lattimer’s annual production capacity is 25,000 units. If Lattimer accepts this additional business, the special order will yield a: