JART manufactures and sells underwater markers. Its contribution margin income statement follows. Annual Total $ 3,360,000 Contribution Margin Income Statement For Year Ended December 31 Per Unit Sales (560,000 units) $ 6.00 Variable costs Direct materials 1.60 Direct labor 0.40 Variable overhead 0.40 Contribution margin 3.60 Fixed costs Fixed overhead 0.30 Fixed general and administrative 0.20 Income $ 3.10 896,000 224,000 224,000 2,016,000 168,000 112,000 $ 1,736,000 A potential customer offers to buy 66,000 units for $3.00 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 $0.58 because the offer would require overtime pay. Accepting the offer would require incremental fixed general and administrative costs of $6.600 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? Complete this question by entering your answers in the tabs below. 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 2 > Required: 1. Compute income from the special offer. 2. Should the company accept or reject the special offer? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Should the company accept or reject the special offer? Should the company accept or reject the special offer?