Calla Company produces skateboards that sell for $51 per unit.The company currently has the capacity to produce 90,000skateboards per year, but is selling 81,800 skateboards per year.Annual costs for 81,800 skateboards follow. Direct materials $842,540 Direct labor 597,140 Overhead 949,000 Selling expenses559,000 Administrative expenses 473,000 Total costs and expenses $3,420,680 A new retail store has offered to buy 8,200 of itsskateboards for $46 per unit. The store is in a different marketfrom Calla's regular customers and would not affect regular sales.A study of its costs in anticipation of this additional businessreveals the following:

*Direct materials and direct labor are 100% variable.

*30 percent of overhead is fixed at any production level from81,800 units to 90,000 units; the remaining 70% of annual overheadcosts are variable with respect to volume.

*Selling expenses are 60% variable with respect to number ofunits sold, and the other 40% of selling expenses are fixed.

*There will be an additional $2.60 per unit selling expense forthis order.

*Administrative expenses would increase by a $860 fixedamount.

Prepare a three-column comparative income statement that reportsthe following:

a. Annual income without the special order.
b. Annual income from the special order.
c. Combined annual income from normal business andthe new business. (Do not round your intermediatecalculations. Round your cost and expenses to nearest wholenumber.)