5) BRC makes key rings. Each key ring consists of S1.10 of variable costs and $0.90 of fixed costs and sells for $4.50. A French wholesaler offers to buy 7,500 units (which Brigg has the capacity to make) at $1.50 each. Brigg will incur extra shipping costs of $0.12 per key ring. Instructions: Determine the incremental income or loss that Brigg Enterprises would realize by accepting the special order, assuming that fixed costs remain unchanged. Please be sure to label your answer as "income" or "loss