Jones Products manufactures and sells to wholesalers approximately 200,000 packages per year of underwater markers at $3.93 per package. Annual costs for the production and sale of this quantity are shown in the table.

Direct materials	$	256,000
Direct labor		64,000
Overhead		192,000
Selling expenses		80,000
Administrative expenses		53,000
Total costs and expenses	$	645,000

A new wholesaler has offered to buy 33,000 packages for $3.48 each. These markers would be marketed under the wholesalers name and would not affect Jones Productss sales through its normal channels. A study of the costs of this additional business reveals the following:

• Direct materials costs are 100% variable.
• Per unit direct labor costs for the additional units would be 50% higher than normal because their production would require overtime pay at 1 times the usual labor rate.
• 35% of the normal annual overhead costs are fixed at any production level from 150,000 to 300,000 units. The remaining 65% of the annual overhead costs are variable with volume.
• Accepting the new business would involve no additional selling expenses.
• Accepting the new business would increase administrative expenses by a $3,000 fixed amount.

Required: Complete the three-column comparative income statement that shows the following. (Round your intermediate calculations and per unit cost answers to 3 decimals.) 1. Annual operating income without the special order. 2. Annual operating income received from the new business only. 3. Combined annual operating income from normal business and the new business.