At Cullumber Electronics, it costs $30 per unit ( $16 variable and $14 fixed) to make an MP3 player that normally sells for $51. A foreign wholesaler offers to buy 3,580 units at $28 each. Cullumber Electronics will incur special shipping costs of $3 per unit. Assuming that Cullumber Electronics has excess operating capacity indicate the net income (loss) Cullumber Electronics would realize by accepting the special order. (Enter negative amounts using either a negative sign preceding the number es -45 or parentheses eg. (45).)