JART manufactures and sells underwater markers. Its contribution margin Income statement follows. A potentlal customer offers to buy 64,000 units for $3.70 each. These sales would not affect the company's sales through its normal channels. Detalls about the speclal offer follow. - Direct materlals cost per unit and varlable 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 $6,400. - Accepting the offer would require no incremental fixed overhead costs. Requlred: 1. Compute income from the speclal offer. 2. Should the company accept or reject the special offer? Complete this question by entering your answers in the tabs below. Compute income from the special offer. Note: Round your "Per Unit" answers to 2 decimal places. Should the company accept or reject the special offer