Cullumber Company's unit manufacturing costs are:

Variable costs $$60$

Fixed costs $,40$

A special order for $2000$ units has been received from Somair, a company in Niger. Cullumber has available productive capacity to fill the order. The unit price requested by Somair is $$100.$ Cullumber's normal unit selling price is $$120.$ If the order is accepted, unit variable costs will increase by $$4$ for additional labeling and freight costs. If the special order is accepted, Cullumber's incremental profit $($loss$)$ will be

$$(40000).$

$$(8000).$

$$72000.$

$$120000.$