Cayman Products manufactures and sells to wholesalers approximately 300000 pac

Cayman Products manufactures and sells to wholesalers approximately 300000 packages per year of underwater markers at $4 per package. Annual
costs for the production and sale of this quantity are shown in the table.

A new wholesaler has offered to buy 50000 packages for $3.44 each. These markers would be marketed under the wholesaler%u2019s
name and would not affect Cayman Products%u2019 sales through its normal channels. A study of the costs of this additional
business reveals the following:

Per unit direct labor costs for the additional units would be 50% higher than normal because their production would require
overtime pay at one-and-one-half times the usual labor rate.

25% of the normal annual overhead costs are fixed at any production level from 250000 to 400000 units. The remaining 75% of
the annual overhead cost is variable with volume.
Complete the three-column comparative income statement that shows the following: