Sunland Co$.$ sells product P$-14$ at a price of $$47$ a unit. The per$-$unit cost data are direct materials $$16,$ direct labour $$10,$ and overhead $$12(75\%$ variable$).$ Sunland Co$.$ has sufficient capacity to accept a special order for $35,000$ units, but at a discount of $25\%$ from the regular price. Selling costs associated with this order would be $$3$ per unit. Determine whether Sunland Co$.$ should accept the special order. $($Enter loss with a negative sign preceding the number, e$.$g$.-15,000$ or parenthesis, e$.$g$.).)$

Incremental income $($loss$)$ $ $$

Sunland Co$.$ the special order.