Sheffield Co$.$ 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, e$.$g$.$

$-15,000$ or parenthesis, e$.$g$.(15,000).)$

Incremental income $($loss$)$ $

Sheffield Co$.$ the special order.