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 $ 6.00 $ 2,820,000 Sales (470,000 units) Variable costs 1,51 Direct materials Direct labor 0.39 709,709 183,300 282,000 0.60 Variable overhead Contribution margin 3.50 1,645,000 Fixed costs Fixed overhead 9.30 141,000 Fixed general and administrative 0.25 117,500 Income $2.95 $ 1,386,500 A potential customer offers to buy 57,000 units for $2.90 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 $0.50 because the offer would require overtime pay Accepting the offer would require incremental fixed general and administrative costs of $5.700. Accepting the offer would require no incremental fixed overhead costs: Required: 1. Compute income from the special offer. 2. Should the company accept or reject the special offer? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Compute income from the special offer. (Round your "Per Unit" answers to 2 decimal places.) Special Offer Analysis Per Unit Total Contribution margin Fixed overhead Fixed general and administrative Income (loss) $ Required 1 0.00 0.00 $ Required 2 > 01 JART manufactures and sells underwater markers. Its contribution margin income statement follows Contribution Margin Income Statement For Year Ended December 31 Annual Total Per Unit $ 6.00 Sales (470,000 units) Variable costs $ 2,820,000 1.51 709,708 Direct materials Direct labor 0.39 Variable overhead 183,300 282,000 0.60 3.50 Contribution margin Fixed costs 1,645,000 Fixed overhead 0.30 141,000 Fixed general and administrative 9.25 117,500 Income $ 2.95 $ 1,386,500 A potential customer offers to buy 57,000 units for $2.90 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 $0.50 because the offer would require overtime pay Accepting the offer would require incremental fixed general and administrative costs of $5,700 Accepting the offer would require no incremental fixed overhead costs. Required: 1. Compute income from the special offer. 2. Should the company accept or reject the special offer? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Should the company accept or reject the special offer? Should the company accept or reject the special offer?