Calla Company produces skateboards that sell for $51 per unit. The company currently has the capacity to produce 95.000 skateboards per year, but is selling 80,200 skateboards per year. Annual costs for 80,200 skateboards follow. Direct materials S 874,180 641, 600 947,000 556,000 473,000 $3, 491,780 labor Overhead Selling expenses Administrative expenses retail store has offered to buy 14,800 of its skateboards for $46 per unit. The store is in a different market from Calla's regular customers and would not affect regular sales. A study of its costs in anticipation of this additional business . 50 percent of overhead is fixed at any production level from 80 200 units to 95,000 units, the remaining 50% of annual overhead . Selling expenses are 60%variable with respect to number of units sold, and the other 40% of selling expenses are fixed. . Administrative expenses would increase by a $850 fixed amount Direct materials and direct labor are 100% variable. costs are variable with respect to volume. There will be an additional $1.30 per unit selling expense for this order. Required: 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 calculations. Round your cost and expenses to nearest whole number.)