Jones Products manufactures and sells to wholesalers approximately 500,000 packages per year of underwater markers at $3.91 per package. Annual costs for the production and sale of this quantity are shown in the table Direct materials Direct labor Overhead Selling expenses Administrative expenses $ 640,000 160,000 480,000 200,000 133,000 Total costs and expenses $1,613,000 A new wholesaler has offered to buy 83,000 packages for $3.49 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 1 times the usual labor rate 30% of the normal annual overhead costs are fixed at any production level from 450,000 to 600,000 units. The remaining 70% 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 $4,000 fixed amount. Required Complete the three-column comparative income statement that shows the following (Round youn intermediate calculations and per unit cost answers to 2 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