FURY produces and sells skateboards. Its contribution margin income statement follows. Contribution Margin Income Statement For Year Ended December 31 Sales (94,000 units) Variable costs Direct materials Direct labor Variable overhead Contribution margin Fixed costs Fixed overhead Per Unit $ 64.00 Annual Total $ 6,016,000 30.00 10.00 2,820,000 940,000 13.00 1,222,000 11.00 1,034,000 3.00 202,000 2.00 $ 6.00 Fixed general and administrative Income 188,000 $564,000 A potential customer offers to buy 11,400 units for $54.00 each. These sales would not affect the company's sales through its normal channels. Details of the special offer follow Variable costs per unit would not change. Accepting the offer would require incremental fixed overhead costs of $11,400. Accepting the offer would require incremental fixed general and administrative costs of $17,100. Required: 1. Compute income or loss from the special offer. 2. Should the company accept or reject the special offer?