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Jones Products manufactures and sells to wholesalers approximately 400,000 packages per year of underwater markers at $3.85 per package Annual costs for the production and sale of this quantity are shown in the table Direct materials Direct labor Overhead Selling expenses Administrative expenses Total costs and expenses $ 512,090 128,000 384,000 160,000 187,000 $1,291,000 A new wholesaler has offered to buy 67.000 packages for $3.38 each. These markers would be marketed under the wholesaler's name and would not affect Jones Products's sales through its normal channels A study of the costs of this additional business reveals the following Direct materials costs are 100% variable. Per unit direct labor costs for the additional units would be 50% higher than normal because their production would require overtime pay at 19 times the usual labor rate 20% of the normal annual overhead costs are fixed at any production level from 350,000 to 500,000 units. The remaining 80% of the annual overhead costs are variable with volume Accepting the new business would involve no additional selling expenses Accepting the new business would increase administrative expenses by a $3,000 fixed amount . Required: Complete the three-column comparative income statement that shows the following (Round your intermediate calculations and per unit cost answers to 3 decimals.) 1. Annual operating income without the special order 2. Annual operating income received from the new business only 3. Combined annual operating income from normal business and the new business Pet Amounts TOTAL Normal New Normal New Volume Business Volume Business $ 3.94 X $ 3.48 $ 2,400,000 $ 260,000 Combined $ 2,660,000 Sales Variable costs Direct labor Direct materials Variable overhead 0.320 1.280 0672 BIS 0.480 1.280 0.672 128,000 512,000 32,160 85,760 160,160 597 760 2.432 Total variable costs Contribution margin 2.272 1.558 $ > 640,000 1.760,000 117,920 142,080 757,920 1,902,080 Fixed costs 0 Fixed overhead Variable overhead Variable overhead Variable overhead Total fixed costs Operating income 134,400 X 160,000 107000 401,400 802.800 1$ 241,000 $ 4000 $ 4.000 8,000 67,886 XS 134,400 160,000 111 000 405,400 810.800 308.886