Pharoah Co. sells product P-14 at a price of $46 a unit. The per-unit cost data are direct materials $17, direct labour $10, and overhead $12 (75% variable). Pharoah Co. has sufficient capacity to accept a special order for 37,500 units, but at a discount of 25% from the regular price. Selling costs associated with this order would be $3 per unit. Determine whether Pharoah Co. should accept the special order. (Enter loss with a negative sign preceding the number, e.g. -15,000 or parenthesis, e.g. (15,000).)