Calla Company produces skateboards that sell for s60 per unit The company current y has the capacity to produce 90.000 skateboards per year, but is selling 82.000 skateboards per year. Annual costs for 62,000 852,800 Direct materi 688,800 Direct labor 952,000 541,000 Selling expenses 472,000 Administrative expenses S3,506.600 Total costs and expenses A new retail store has offered to buy 8,000 of its skateboards for $55 per urit. The store is i a diferent market from Calla's regular customers and would not affect regular sales. A study ofits costs in anticipation of this additional business reveals the following