Whispering Winds Co. sells product P-14 at a price of $48 a unit. The per-unit cost data are direct materials $16, direct labour $10, and overhead $16 (75% variable). Whispering Winds has no excess capacity to accept a special order for 37,300 units, 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 Whispering Winds would realize by accepting the special order. (Enter loss with a negative sign preceding the number, e.g.-15,000 or parenthesis, e.g. (15,000).)

Incremental income (loss)

$

Whispering Winds Co.

should accept / not accept the special order.