Calla Company produces skateboards that sell for $52 per unit. The company currently has the capacity to produce 95,000 skateboards per year, but is selling 81,500 skateboards per year. Annual costs for 81,500 skateboards follow.

Direct materials	$	912,800
Direct labor		643,850
Overhead		946,000
Selling expenses		552,000
Administrative expenses		467,000
Total costs and expenses	$	3,521,650

A new retail store has offered to buy 13,500 of its skateboards for $47 per unit. The store is in a different market from Calla's regular customers and it would not affect regular sales. A study of its costs in anticipation of this additional business reveals the following: