lattimer company had the following results of operations for the past year: contribution margin income statement per unit annual total sales (18,900 units) $ 12.00 $ 226,800 variable costs direct materials 1.50 28,350 direct labor 4.00 75,600 overhead 1.00 18,900 contribution margin 5.50 103,950 fixed costs fixed overhead 1.00 18,900 fixed selling and administrative expenses 1.40 26,460 income $ 3.10 $ 58,590 a foreign company offers to buy 6,300 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 28,900 units. if lattimer accepts this additional business, the special order will yield a: