• Direct labor
• Direct materials
• Fixed general and administrative
• Fixed overhead
• Income taxes
• Sales
• Variable overhead
• Variable costs
• Fixed costs

JART manufactures and sells underwater markers. Its contribution margin income statement follows. A potential customer offers to buy 51,000 units for $3.00 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 $0.53 because the offer would require overtime pay. - Accepting the offer would require incremental fixed general and administrative costs of $5,100. - Accepting the offer would require no incremental fixed overhead costs. Compute income from the special offer. Note: Round your "Per Unit" answers to 2 decimal places. Should the company accept or reject the special offer