At Jaymes Company, it costs $28 per unit ($19 variable and $9 fixed) to make a product at full capacity that normally sells for $55. A foreign wholesaler offers to buy 3,752 units at $29 each. Jaymes will incur special shipping costs of $2 per unit. Assuming that Jaymes has excess operating capacity, indicate the net income (loss) Jaymes would realize by accepting the special order.