JART manufactures and sells underwater markers. Its contribution margin income statement follows.

Required 1 Required 2 Should the company accept or reject the special offer? Should the company accept or reject the special offer?Contribution Margin Income Statement For Year Ended December 31 Per Unit Annual Total Sales (480,000 units) $ 7.00 $ 3, 360, 000 Variable costs Direct materials 1. 52 729,600 Direct labor 0.38 182, 400 Variable overhead 0.70 336,000 Contribution margin 4.40 2, 112, 900 Fixed costs Fixed overhead 0.30 144, 900 Fixed general and administrative 0 . 20 96, 900 Income $ 3.90 $ 1, 872, 900Required 1 Required 2 Compute income from the special offer. Note: Round your "Per Unit" answers to 2 decimal places. Special Offer Analysis Per Unit Total Sales Variable costs Direct materials Direct labor Variable overhead Contribution margin Fixed costs Fixed overhead Fixed general and administrative Income (loss)