I need help finishing the below problem. I have done what I can but cannot figure out what is wrong or the remaining blanks.

Jones Products manufactures and sells to wholesalers approximately 400,000 packages per year of underwater markers at $3.88 per package. Annual costs for the production and sale of this quantity are shown in the table.

Direct materials	$	512,000
Direct labor		128,000
Overhead		384,000
Selling expenses		160,000
Administrative expenses		107,000
Total costs and expenses	$	1,291,000

A new wholesaler has offered to buy 67,000 packages for $3.32 each. These markers would be marketed under the wholesalers name and would not affect Jones Products sales through its normal channels. A study of the costs of this additional business reveals the following:

	Direct materials costs are 100% variable.
	Per unit direct labor costs for the additional units would be 50% higher than normal because their production would require overtime pay at 1 times the usual labor rate.
	35% of the normal annual overhead costs are fixed at any production level from 350,000 to 500,000 units. The remaining 65% of the annual overhead cost is variable with volume.
	Accepting the new business would involve no additional selling expenses.
	Accepting the new business would increase administrative expenses by a $2,000 fixed amount.

Required:

Complete the three-column comparative income statement that shows the following (Round your intermediate calculations and per unit cost answers to 2 decimals)

1.	Annual operating income without the special order.
2.	Annual operating income received from the new business only.
3.	Combined annual operating income from normal business and the new business.

Per Unit Amounts otal Normal Volume New BusinessNormal Volume New Business Combined Sales 3.88$ 3.32'/ $ 1.552.000 222.440'/ $ 1,774,440 Variable costs Direct materials Direct labor Variable overhead 512.000 128.000 250.000 890,000 662,000 85760 32,160 42,210X 160,130 62,310 597,760 160.160 292,210X 1,050,130 724,310 0.32 0.48 Total variable costs 2.23 2.39 Contribution margin 1.65 $ Fixed costs Fixed overhead Administrative expenses Selling expenses 134.400 107,000 160.000 134,400 109,000 160,000 2,000 Total fixed costs 401,400 2,000 403,400 Operating income 260,600X 260,600