Calla company produces skateboards that sell for $55 per unit. the company currently has the capacity to produce 95,000 skateboards per year, but is selling 82,000 skateboards per year. annual costs for 82,000 skateboards follow. direct materials $ 836,400direct labor 598,600 overhead 957,000 selling expenses 555,000 administrative expenses 474,000 total costs and expenses $ 3,421,000 a new retail store has offered to buy 13,000 of its skateboards for $50 per unit. the store is in a different market from calla's regular customers and would not affect regular sales. a study of its costs in anticipation of this additional business reveals the following: direct materials and direct labor are 100% variable. 50 percent of overhead is fixed at any production level from 82,000 units to 95,000 units; the remaining 50% of annual overhead costs are variable with respect to volume. selling expenses are 70% variable with respect to number of units sold, and the other 30% of selling expenses are fixed. there will be an additional $1.20 per unit selling expense for this order. administrative expenses would increase by a $880 fixed amount. a. annual income without the special order. b. annual income from the special order c. combined annual income from normal business and the new business.