Farrow Company reports the following annual results. The company recelves a speclal offer for 26,000 units at $12 per unit. The additional sales would not affect its normal sales. Varlable costs per unit would be the same for the speclal offer as they are for the normal units. The special offer would require Incremental fixed overhead of $104,000 and Incremental fixed general and administratlve costs of $112,000. (a) Compute the Income or loss for the special offer. (b) Should the company accept or reject the speclal offer? Complete this question by entering your answers in the tabs below. Compute the income or loss for the special offer. (Round your "Per Unit" answers to 2 decimal places.)