JART manufactures and sells underwater markers. Its contribution margin income statement follows. Contribution Margin Income Statement For Year Ended December 31 Per Unit Annual Total Sales (430,000 units) $ 6.00 $ 2,580,000 Variable costs Direct materials 1.37 589,100 20 Direct labor 0.33 141,900 pmnE Variable overhead 0.60 2581000 Contribution margin 3.70 1,591,000 Fixed costs Fixed overhead 0.20 86,000 Fixed general and administrative 0-15 54,500 Income $ 3.35 $ 1,440,500 A potential customer offers to buy 53,000 units for $2.80 each. These sales would not affect the company's sales through its normal channels. Details about the special offer follow. Direct materials cost per unit and variable overhead cost per unit would not change. Direct labor cost per unit would be $0.40 because the offer would require overtime pay. Accepting the offer would require incremental xed general and administrative costs of $5,300. Accepting the offer would require no incremental xed overhead costs. Required: 1. Compute income from the special offer. 2. Should the company accept or reject the special offer? Required 1 Required 2 Compute income from the special offer. (Round your \"Per Unit" answers to 2 decimal places.) Fixed overhead Fixed general and administrative Income (loss) Required 2 > Required 1 Required 2 Should the company accept or reject the special offer? Should the company accept or reject the special offer?