Calla Company produces skateboards that sell for $68 per uni skateboards per year, but is selling 80,900 skateboards per year. Annual costs for 80,900 skat t. The company currently has the capacity to produce 90,000 eboards follow Direct materials Direct labor Overhead Selling expenses Administrative expenses Total costs and expenses 889,989 582,488 946,800 551,000 466,88 53,435,388 A new retail store has offered to buy 9,100 of its skateboards for $63 per unit The store is in a d customers and would not affect regular sales. A study of its costs in a ifferent market from Calla's regular nticipation of this additional business reveals the following Direct materials and direct labor are 100% variable . 40 percent of overhead isfixed at any production level from 80 900 units to 90,000 units, the remaining 60% of annual overhead costs are variable with respect to volume. . selling expenses are 70% variable with respect to number of units sold, and the other 30% of selling expenses are fixed. There will be an additional $110 per unit selling expense for this order Administrative expenses would increase by a $850 fixed amount. Required Prepare a three-column comparative income statement that reports the following a. Annuel income without the special order. b. Annual income from the special order ned annual income from normal business and the new business. (Do not round your intermediate calculations. Round your cost and expenses to nearest whole number.)