Check my work mode : This shows what is correct or incorrect for the work you have completed so far. It does not indicate completion. Return to question JART manufactures and sells underwater markers. Its contribution margin income statement follows. Contribution Margin Income Statement For Year Ended December 31 Per Unit Annual Total Sales (540,000 units) $ 7.00 $ 3,780,000 nts . Variable costs Direct materials 1.58 853,200 Direct labor 0.32 172,800 Variable overhead 0.70 378,000 Contribution margin 4.40 2,376,000 Fixed costs Fixed overhead 0.20 108,000 Fixed general and administrative 0.15 81.000 Income $ 4.05 $ 2,187,000 A potential customer offers to buy 64,000 units for $3.70 each. These sales would not affect the company's sales through its normal channels. Details about the special offer follow. - Direct materials cost per unit and variable overhead cost per unit would not change. - Direct labor cost per unit would be $0.50 because the offer would require overtime pay. - Accepting the offer would require incremental fixed general and administrative costs of $6,400. - Accepting the offer would require no incremental xed overhead costs. Check my work mode : This shows what is correct or incorrect for the work you have completed so far. It does not indicate completion. Return to question 2 ' 9 Answer is not complete. ' Complete this question by entering your answers in the tabs below. nts Required 1 Required 2 Compute income from the special offer. (Round your "Per Unit" answers to 2 decimal places.) Sales Variable costs Direct materials Direct labor Variable overhead Contribution margin 0.00 0 Fixed costs Fixed overhead Fixed general and administrative Income (loss) $ 0.00 $ 0