I need additional volume answer

1700 points Problem 23-2A Analysis of income effects of additional business LO P1, A1 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 80,100 skateboards per year. Annual costs for 80,100 skateboards follow. Direct materials 913,140 720.900 Direct labor 944,000 Overhead Selling expenses 548,000 478,000 Administrative expenses Total costs and expenses $3,604,040 A new retail store has offered to buy 9,900 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 80,100 units to 90,000 units; the remaining 60% of annual overhead costs are variable with respect to volume. Selling expenses are 60% variable with respect to number of units sold, and the other 40% of selling expenses are fixed. There will be an additional $2.6 per unit selling expense for this order. 9:18 2017-03-12