the answer provided for this in the previous one is wrong, can anyone tell me the steps for this

Blue Spruce Co. sells product P14 at a price of $52 a unit. The per-unit cost data are direct materials $16, direct labour $10, and overhead $16 (75\% variable). Blue Spruce 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 $4 per unit. Indicate the net income (loss) that Blue Spruce 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) \$ Blue Spruce Co. the special order