In Harley Company it costs $28 per unit ($18 variable and $10 fixed) to make a product that normally sells for $40. A foreign wholesaler offers to buy 3,910 units at $23 each. Harley will incur special shipping costs of $2 per unit. Assuming that Harley has excess operating capacity.
Indicate the net income (loss) Harley would realize by accepting the special order.