Farrow Company reports the following annual results. Contribution Margin Income Statement Per Unit Annual Total Sales (460,080 units) $ 15.08 $ 6,908, 080 Variable costs Direct materials 2.98 920, 090 Direct labor 4.08 1, 840, 980 Overhead 2.50 1, 150, 090 Contribution margin 6.58 2,990, 980 Fixed costs Fixed overhead 2.08 920, 989 Fixed general and administrative 1.50 690, 980 Income $ 3.09 $ 1, 380, 090 The company receives a special offer for 46,000 units at $12 per unit. The additional sales would not affect its normal sales. Variable costs per unit would be the same for the special offer as they are for the normal units. The special offer would require incremental fixed overhead of $184,000 and incremental fixed general and administrative costs of $198,000. (a) Compute the income or loss for the special offer. (b) Should the company accept or reject the special offer? Complete this question by entering your answers in the tabs below. Required A Required B Compute the income or loss for the special offer. (Round your "Per Unit" answers to 2 decimal places.) SPECIAL OFFER ANALYSIS Per Unit Total Contribution margin Income (loss) Farrow Company reports the following annual results. Contribution Margin Income Statement Per Unit Annual Total Sales (460, 090 units) $ 15.08 $ 6,909, 980 Variable costs Direct materials 2.98 920, 090 Direct labor 4.98 1, 840, 080 Overhead 2.50 1, 158, 090 Contribution margin 6.58 2,990, 080 Fixed costs Fixed overhead 2.98 920, 090 Fixed general and administrative 1.58 690, 080 Income $ 3.08 $ 1,380, 090 The company receives a special offer for 46,000 units at $12 per unit. The additional sales would not affect its normal sales. Variable costs per unit would be the same for the special offer as they are for the normal units. The special offer would require incremental fixed overhead of $184,000 and incremental fixed general and administrative costs of $198,000. (a) Compute the income or loss for the special offer. (b) Should the company accept or reject the special offer? Complete this question by entering your answers in the tabs below. Required A Required B Should the company accept or reject the special offer? Should the company accept or reject the special offer?