2.50 points Cala Company produces skateboards that sell for $51 per unit. The company currently has the capacity to produce 100,000 skateboards per year, but is selling 81,100 skateboards per year. Annual costs for 81,100 skateboards follow $ 916,430 648,800 941,000 552,000 468,000 Direct materials Direct labor Selling expenses Administrative expenses Total costs and expenses $3,526,230 A new retail store has offered to buy 18,900 of its skateboards for $46 per unit. The store is in a different market from Calla's regular oustomers and would not affect regular sales. A study of its costs in anticipation Direct materials and direct labor are 100% variable. 40 percent of overhead is fxed at any production level from 81,100 units to 100,000 units; the remaining of this additional business reveals the following 60% of annual overhead costs are vanable with respect to volume. Selling expenses are 70% variable with respect to number of units sold, and the other 30% of seing expenses are fixed There will be an additional $1.8 per unit selling expense for this order Administrative expenses would increase by a $910 fixed amount Prepare a three-column comparative income statement that reports the following a. Annual income without the special order b. Annual income from the special order c. Combined annual income from normal business and the new business Do not round your intermediate calculation round your cost and expenses values to nearest whole decimal places.) 2 3 4. 5 6