Murphy's Paw produces and sells 1,000 units of a single product per year (with excess capacity of 400 units). The cost of producing and selling a single unit is: Direct materials Direct labor Allocated variable overhead: Allocated fixed overhead $14 11 3 4 The normal selling price is $50.00 per unit. An order has been received from an overseas company for 100 units at the special price of $40.00 per unit. What would be the additional operating income (or loss) of taking on this special order? Use a - sign for a loss.