Sheffield \\( C \\). sells product \\( P \\) - 14 at a price of \\( \\$ 48 \\) a unit. The per-unit cost data are direct materials \\( \\$ 16 \\), direct labour \\( \\$ 11 \\), and overhead \\( \\$ 12 \\) (75\\% variable). Sheffield has no excess capacity to accept a special order for 39,600 units, at a discount of \25 from the regular price. Selling costs associated with this order would be \\( \\$ 4 \\) per unit. Indicate the net income (loss) that Sheffield would realize by accepting the special order. (Enter loss with a negative sign preceding the number, eg - 15,000 or parenthesis, eg. (15,000).) Incremental income (loss) Sheffield Co. the special order