Lattimer company had the following results of operations for the past year: sales (15,000 units at $12.30) $184,500 variable manufacturing costs $102,000 fixed manufacturing costs 25,500 selling and administrative expenses (all fixed) 40,500 (168,000) operating income $16,500 a foreign company whose sales will not affect lattimer's market offers to buy 5,600 units at $8.10 per unit. in addition to existing costs, selling these units would add a $0.31 selling cost for export fees.
if lattimer accepts this additional business, the special order will yield a:

Advanced enterprises reports year-end information from 2018 as follows: sales (160,250 units) $968,000 cost of goods sold 641,000 gross margin 327,000 operating expenses 263,000 operating income $64,000 advanced is developing the 2019 budget. in 2019 the company would like to increase selling prices by 14.5%, and as a result expects a decrease in sales volume of 9%. all other operating expenses are expected to remain constant. assume that cost of goods sold is a variable cost and that operating expenses are a fixed cost. should advanced increase the selling price in 2019?