27,304 cO$39,881DO $57,8 Questions 6, 7, and 8 refer to the following information: At the end of the year, a company offered to buy 4,200 units of a product from X Company for a special price of $11.00 each instead of the company's regular price of $18.00 each. The following information relates to the 66,300 units of the product that X Company made and sold to its regular customers during the year: Per-Unit Total Cost of goods sold Period costs Total $9.41 2.66 S12.07 $623,883 176,358 $800,241 Fixed cost of goods sold for the year were $150,501, and fixed period costs were $07,461. Variable period costs include selling commissions equal to 2% of revenue. 8 pt s. Profit on the special order is 6. AOs8,432 BO S11,214 CO 14,915 DO s19,836 EO $26,382 FO $35,0s9 8 pt 7. Assume the following two changes for the special order: 1) variable cost of goods sold will increase by $0.78 per unit, and 2) there will be no selling commissions. What would be the effect of these two changes on the special order profit? 7. AO s-997 BOS-1,326 $1,764 DO s-2346 08-3.120 FOS-4,150 8 pt 8. There is concern that regular customers will find out about the special order, and X Company's regular sales wil 700 units. As a result of these lost sales, X Company's profits would fall by 8. AO $4,945 BO S5,785 CO $6,769 DO $7,920 EO $9,266 FO $10,841 8 pt X Company currently buys 11,000 units of a component part each year from a supplier for $7.20 each but is consideris making them instead. Variable costs of making would be $5.20 per unit; additional annual fixed costs would be $7,00 Equipment would have to be purchased for $34,000 and will last for 6 years, at which time it will have a disposal value $5,500. Assuming a discount rate of 5%, what is the net present value of making the part instead of continuing to buy it' 9 AO $11,112 BO $14,779 CO $19,656 DO $26,142 EO $34,769 FO $46,245