Hello i need help with this hw problem, mostly

The entire middle column, thank you!

Calla Company produces skateboards that sell for $63 per unit. The company currently has the capacity to produce 90,000 skateboards per year, but is selling 81,300 skateboards per year Annual costs for 81,300 skateboards follow Direct materials Direct labor Overhead Selling expenses Administrative expenses S 845,520 666,660 960,000 550,000 467,000 Total costs and expenses $3,489,180 A new retail store has offered to buy 8,700 of its skateboards for $58 per unit. The store is in a different market from Calla's regular customers and would not affect regular sales. A study of its costs in anticipation of this additional business reveals the following Direct materials and direct labor are 100% variable 40 percent of overhead is fixed at any production level from 81,300 units to 90,000 units, the remaining 60% of annual overhead costs are variable with respect to volume "Selling expenses are 70% variable with respect to number of units sold, and the other 30% of selling expenses are fixed There will be an additional $1.8 per unit selling expense for this order Administrative expenses would increase by a $830 fixed amount