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Jones Products manufactures and sells to wholesalers approximately 100,000 packages per year of underwater markers at $3.87 per package. Annual costs for the production and sale of this quantity are shown in the table.

Jones Products manufactures and sells to wholesalers approximately 100.000 packages per year of underwater markers at $3.87 per package. Annual costs for the production and sale of this quantity are shown in the table Direct materials Direct labor Overhead Selling expense:s Administrative expenses Total costs and expenses $128,000 32,000 96,000 40,000 27,000 $323,000 A new wholesaler has offered to buy 17,000 packages for $3.45 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 1V2 times the usual labor rate 30% of the normal annual overhead costs are fixed at any production level from 50,000 to 200,000 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. Requirec Complete the three-column comparative income statement that shows the following (Round your Intermedlate calculations and per unlt cost answers to 3 declmals) 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. Unit A Total Normal Normal Volume New Business New Business Combined Variable costs: Direct materials Direct labor Variable overhead Fixed overhead otal variable costs margin Fixed costs: Variable overhead Fixed overhead Selling expenses expenses otal fioxed costs Gross profit