JART manufactures and sells underwater markers. Its contribution margin income statement follows. Contribution Margin Income StatementFor Year Ended December $31$Per UnitAnnual TotalSales $(490,000$ units$)$$ $6\mathrm{.}00$$ $2,940,000$Variable costs Direct materials$1\mathrm{.}53749,700$Direct labor$0\mathrm{.}37181,300$Variable overhead$0\mathrm{.}60294,000$Contribution margin$3\mathrm{.}501,715,000$Fixed costs Fixed overhead$0\mathrm{.}30147,000$Fixed general and administrative$0\mathrm{.}2098,000$Income$ $3\mathrm{.}00$$ $1,470,000$A potential customer offers to buy $59,000$ units for $$2\mathrm{.}90$ each. These sales would not affect the companys 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 $$0\mathrm{.}50$ because the offer would require overtime pay.Accepting the offer would require incremental fixed general and administrative costs of $$5,900.$Accepting the offer would require no incremental fixed overhead costs.Required:$1.$ Compute income from the special offer$\mathrm{.}2.$ Should the company accept or reject the special offer?