Metlock Co$.$ sells product $P-14$ at a price of $$48$ a unit. The per$-$unit cost data are direct materials $$17,$ direct labour $$10,$ and overhead $$12(75\%$ variable$).$ Metlock Co$.$ has sufficient capacity to accept a special order for $35,200$ units, but at a discount of $25\%$ from the regular price. Selling costs associated with this order would be $$3$ per unit. Determine whether Metlock Co$.$ should accept the special order. $($Enter loss with a negative sign preceding the number, e$.$g $-15,000$ or parenthesis, eg$.(15,000).)$

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

Metlock Co$.$ the special order.