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Anchor Company manufactures a variety of tool boves. The firm is currently operating at 805 of its full capacity of 5.250 machine. hours per month. Each unit requires 30 minutes of machine time. Its sales manager has been looking for special orders to make productive use of the excess capacity. JCl. Ud. a potential customer, has offered to buy 10.000 tool boxes at $9.90 per box, providexd that the entire quantity is dellvered in two months. The current per-box cost data are as follows: Both fixed and variable overheod are allocated using direct labour hours as a base. Variable ovethead is $2.10 per direct labour-hour. Without the order, Anchor would have enough business to operate at 4,200 direct labour hours in each of the next two months. The regular selling price of the tool boxes is $12.90. A sales commission of 50 cents per unit is pakd to sales representatives ar all regulat sates. No additional selling or administrative expenses are anticipated on account ot accepting this special order and no commissions will be pald on this special order. The production manager is concerned about the labour time that 10.000 bowes would require. She cannat schedule overtine because Anchor has a policy against it. JCL will not accept fewet than 10.000 tool towes. Theretare, in order to fill the specin arder, it would be necessary for Anchor Company to divert some of its regular sales to the special ordet. Required: 1-a. Prepare contribution margin income statements for the two-month pefiad both wilt and withoit the spoclat ordes, (Leave no cells blenk - be certain to enter 7Owherever required.) Required: 1-a. Prepare contribution margin income statements for the two-month period both wath and without the speciar olcict (Lenve no celis blank - be certain to enter " 0 " wherever required.)