JART manufactures and sells underwater markers. Its contributlon margin income statement follows. A potentlal customer offers to buy 50,000 units for $3.20 each. These sales would not affect the company's sales through Its normal channels. Detalls about the speclal offer follow. - Direct materlals cost per unlt and varlable overhead cost per unlt would not change. - Direct labor cost per unit would be $0.54 because the offer would require overtime pay. - Accepting the offer would require incremental fixed general and administrative costs of $5,000. - Accepting the offer would require no Incremental fixed overhead costs. Required: 1. Compute Income from the speclal offer. 2 Should the company accept or reject the speclal 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