markson company had the following results of operations for the past year: contribution margin income statement per unit annual total sales (8,600 units) $ 20.00 $ 172,000 variable costs direct materials 4.25 36,550 direct labor 6.00 51,600 overhead 2.00 17,200 contribution margin 7.75 66,650 fixed costs fixed overhead 4.25 36,550 income $ 3.50 $ 30,100 a foreign company offers to buy 2,300 units at $14 per unit. in addition to variable manufacturing and administrative costs, selling these units would increase fixed overhead by $1,840 for the purchase of special tools. markson’s annual productive capacity is 12,900 units. if markson accepts this additional business, its profits will: