A company contemplating the acceptance of a special order has the following unit costs based on $10000$ units:

Direct materials $$4$

Direct labor $,10$

Variable overhead $8$

Fixed overhead $5$

A foreign company wants to purchase $2700$ units at a special unit price of $$29.$ The normal selling price per unit is $$40.$ In addition, a

special stamping machine will have to be purchased for $$3000$ in order to stamp the foreign company's name on the product. The

incremental income $($loss$)$ from accepting the order is

$$18900.$

$$15900.$

$$(18900).$

$$(15900).$