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 Sales (430,000 units) $ 6.00 $ 2,580,000 Variable costs Direct materials 1.37 589,100 Direct labor 0.33 141,900 Variable overhead 0.60 258,000 Contribution margin 3.70 1,591,000 Fixed costs Fixed overhead 0.20 86,000 Fixed general and administrative 0.15 64,500 Income $ 3.35 $ 1,440,500 A potential customer offers