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