Pederson Enterprises produces giant stuffed bears. Each bear consists of $12 of variable costs and $9 of fixed costs and sells for $45. A wholesaler offers to buy 6,000 units at $14 each, of which Pederson has the capacity to produce. Pederson will incur extra shipping costs of $1 per bear. What is the incremental income or loss that Pederson Enterprises would realize by accepting the special order? Should Pederson Enterprises accept the special order?