PLEASE ORGANIZE YOUR ANSWER ON A TABLE.

ART manufactures and sells underwater markers. Its contribution margin income statement follows. Annual Total $ 3,710,000 Contribution Margin Income Statement For Year Ended December 31 Per Unit Sales (530,000 units) $ 7.00 Variable costs Direct materials 1.57 Direct labor 0.43 Variable overhead 0.60 Contribution margin Fixed costs Fixed overhead 0.20 Fixed general and administrative 0.15 832,100 227,900 318,000 2,332,000 4.40 106,000 79,500 Income $ 4.05 $ 2,146,500 A potential customer offers to buy 63,000 units for $3.60 each. These sales would not affect the company's sales through its normal channels. Details about the special offer follow. . Direct materials cost per unit and variable overhead cost per unit would not change. Direct labor cost per unit would be $0.61 because the offer would require overtime pay. Accepting the offer would require incremental fixed general and administrative costs of $6,300. Accepting the offer would require no incremental fixed overhead costs. . . Required: 1. Compute income from the special offer. 2. Should the company accept or reject the special offer? Required 1 Required 2 Compute income from the special offer. (Round your "Per Unit" answers to 2 decimal places.) Special Offer Analysis Per Unit Total Required: 1. Compute income from the special offer. 2. Should the company accept or reject the special offer? Required 1 Required 2 Compute income from the special offer. (Round your "Per Unit" answers to 2 decimal places.) Special Offer Analysis Per Unit Total Contribution margin Fixed overhead Fixed general and administrative Income (loss) Required 1 Required 2 Should the company accept or reject the special offer? Should the company accept or reject the special offer?