Goshford Company produces a single product and has capacity to produce 185,000 units per month. Costs to produce its current sales of 148,000 units follow. The regular selling price of the product is $126 per unit. Management is approached by a new customer who wants to purchase 37,000 units of the product for $7740 per unit. If the order is accepted, there will be no additional fixed manufacturing overhead and no additional fixed selling and administrative expenses. The customer is not in the company's regular selling territory, so there will be a $780 per unit shipping expense in addition to the regular variable selling and administrative expenses. Costs at Per Unit 148,e00 Units Direct naterials $12.50 15.00 $ 1,850,000 2,220,000 1,776,000 Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses 12.00 17.50 2,590,00e 2,368,000 16.00 13.00 1,924,000 $12.728,000 Totals $86.00 Calculate the combined total net income if the company accepts the offer to sell additional units at the reduced price of $77.40 per unit Combined Additional Normal Volume Total Volume $ 0 Costs and expenses 0 0 0 0 0 Total costs and expenses 0 Net income (loss) 0 0 $ $ 0 $ O O