Sunland co. sells product P-14 at a price of $48 per unit. The per-unit cost data are direct material $16, direct labour $12 and overhead $12(75% variable). Sunland has no excess capacity to accept a special order for 35,200 units at a discount of 25% from the regular price. The selling cost associated with this order would be $4 per unit. Indicate the net income(loss) that Sunland would realize by accepting the special order and should they accept it.