Summarized data for 2016 (the first year of operations) for Gorman Products, Inc., are as follows:

Sales (75,000 units)					$6,000,000
Production costs (80,000 units)
Direct material					1,760,000
Direct labor					1,440,000
Manufacturing overhead:
Variable					1,088,000
Fixed					640,000
Operating expenses:
Variable					336,000
Fixed					480,000
Depreciation on equipment					120,000
Real estate taxes					36,000
Personal property taxes (inventory & equipment)					57,600
Personnel department expenses					60,000

Assume that you must decide quickly whether to accept a special one-time order for 1,000 units for $60 per unit.

Which income statement presents the most relevant data?

Determine the apparent profit or loss on the special order based solely on these data.

Use a negative sign with your answer if the special order creates an apparent loss. Round answer to the nearest whole number.