A company contemplating the acceptance of a special order has the following unit cost behavior, based on 10000 units:

Direct materials	$ 4
Direct labor	10
Variable overhead	8
Fixed overhead	6

A foreign company wants to purchase 3700 units at a special unit price of $25. The normal price per unit is $40. In addition, a special stamping machine will have to be purchased for $4000 in order to stamp the foreign companys name on the product. The incremental income (loss) from accepting the order is

$7100.

$(3700).

$11100.

$(11100).