Cullumber Company is considering accepting a special order. Based on $10200$ units, the following costs are incurred by Cullumber: direct materials of $$5,$ direct labor of $$10,$ variable overhead of $$8,$ and fixed overhead of $$6.$ The wholesaler requial order wants to only pay $$27$ for $1990$ units when the normal retail unit selling price is $$50.$ If Cullumber accepts the special order, assuming it has sufficient capacity to fill the order, what amount of differential operating income $($loss$)$ would it recognize?

$$48760$

$$7960$

$$(11940)$

$$40800$