Lattimer Company Had the Following Results of Operations for the Past

Lattimer Company had the following results of operations for the past year: $$\begin{array} { | l | r | r | } \hline \text { Sales } ( 15,000 \text { units at } \$ 12 ) & & \$ 180,000 \\\hline \text { Variable manufacturing costs } & \$ 97,500 & \\\hline \text { Fixed manufacturing costs } & 21,000 & \\\hline \text { Selling and administrative expenses (all fixed) } & \underline { 36,000 } & \underline { ( 154,500 ) }\\\hline \text { Operating income } & & \underline { \$ 25,500} \\\hline\end{array}$$ 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:

A) $2,000 loss.
B) $8,250 loss.
C) $3,750 profit.
D) $3,250 loss.
E) $5,000 profit.