FURY produces and sells skateboards. Its contribution margin income statement follows. Contribution Margin Income Statement For Year Ended December 31 Per Unit Annual Total Sales (99,000 units) $ 69.00 $ 6,831,000 Variable costs Direct materials 38.00 3,762,000 Direct labor 8.00 792,000 Variable overhead 13.00 1,287,000 Contribution margin 10.00 990,000 Fixed costs Fixed overhead 3.00 297,000 Fixed general and administrative 2.00 198,000 Income $ 5.00 $ 495,000 A potential customer offers to buy