Coronado Co$.$ sells product $P-14$ at a price of $$47$ a unit. The per$-$unit cost data are direct materials $$15,$ direct labour $$10,$ and overhead $$16(75\%$ variable$).$ Coronado Co$.$ has sufficient capacity to accept a special order for $36,100$ units, but at a discount of $25\%$ from the regular price. Selling costs associated with this order would be $$4$ per unit. Determine whether Coronado Co$.$ should accept the special order. $($Enter loss with a negative sign preceding the number, e$.$g$.-15,000$ or parenthesis, e$.$g$.(15,000).)$

Incremental income $($loss$)$ $ $$

Coronado Co$.$ the special order.