Jones Products manufactures and sells to wholesalers approximately 400,000 packages per year of underwater markers at $6 per package. Annual costs for the production and sale of this quantity are shown in the table. Direct materials $ 576,000 Direct labor 144,000 Overhead 320,000 Selling expenses 150,000 Administrative expenses 100,000 Total costs and expenses $1,290,000 A new wholesaler has offered to buy 50,000 packages for $5.20 each. These markers would be marketed under the wholesaler's name and would not affect Jones Products' 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 one -and -one-half times the usual labor rate. . 25% of the normal annual overhead costs are fixed at any production level from 350,000 to 500,000 units. The remaining 75% of the annual overhead cost is variable with volume. . Accepting the new business would involve no additional selling expenses. . Accepting the new business would increase administrative expenses by a $5,000 fixed amount. Required: Complete the three -column comparative income statement that shows the following (Do not round intermediate calculations and round per unit cost answers to 2 decimal places.): 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