Splish Co. sells product P-14 at a price of $52 a unit. The per-unit cost data are direct materials $16, direct labour $10, and overhead $16 (75% variable). Splish has no excess capacity to accept a special order for 38,300 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 Splish would realize by accepting the special order. (Enter loss with a negative