Waterloo Co. sells product P-14 at a price of $48 a unit. The per-unit cost data are direct materials $15, direct labour $12, and overhead $16 (75% variable). Waterloo Co. has sufficient capacity to accept a special order for 38,200 units, but at a discount of 25% from the regular price. Selling costs associated with this order would be $3 per unit. indicate the net income (loss) that Waterloo would realise by accepting the special order