JART manufactures and sells underwater markers. Its contribution margin income statement follows. A potential customer offers to buy 64,000 units for $3.70 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 $6,400. - 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