3. Pederson Enterprises produces giant stuffed bears. Each bear consists of $13 of variable costs and $9 of fixed costs and sells for $45. A wholesaler offers to buy 8,500 units at $18 each, of which Pederson has the capacity to produce. Pederson will incur extra shipping costs of $2 per bear. Determine the incremental income or loss that Pederson Enterprises would realize by accepting the special order.