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Anchor Company manufactures a variety of tool booses. The firm is currently operating at 80% of its full capaciy of 4.950 machine hours per month. Each unit requires 30 minutes of machine time. its sales manager has been looking for special orders to make productive use of the excess capacity. JCL Lid, a potental custorier, has offered to buy 10,000 toot boses at $910 per bax, provided that the entire quantity is delivered in two months. The current per-bok cost data are as follows Both foed and variable overhead are allocated using direct lobour hours as a base Variable overhead is $190 per direct labour hour. Without the ordec. Anchor would have enough business to operate at 3.960 direct labourchours in each of the next two monthis. The regulat selling price of the tool bores is 51210 . A soles commision of 50 cents per unit is paid to sales representatives on alv regular sales. No additionol selling or odministrative expenses are anticipated on account of accepting this special order and no commissions wal be. paid on this special order The production manager is conceined about the labour time that 10.000 boxes would tequite. She cannet scheoule overtune becauts Anchor tas a policy a gainst it. JCL. will not accept fewet than to 000 tool bokes. Therefore, in order to fis the special crdec, if wocid be necessary for Anchor Company to divert some of is regular sales to the specil order Required: 1-a. Prepare contibution margin income statements for the two month penod both with and without the special ander (teave no cells bionk-be certoin to enter " O " wherever required.)