please explain how you did the process step by step

Indigo Co. sells product P - 14 at a price of $52 a unit. The per-unit cost data are direct materials $15, direct labour $10, and overhead $16 (75\% variable), Indigo has no excess capacity to accept a special order for 39,900 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 Indigo 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) $ Indigo Co. the special order