As of December 1, 2021, X Company had produced and sold 66,600 units of its only product. The following is the company's December 1 Income Statement:

		Total	Per-Unit
Sales		$848,484	$12.74
Cost of goods sold		532,800	8.00
Gross profit		315,684	4.74
Selling & administrative costs		146,520	2.20
Profit		$169,164	$2.54

Analysis of cost of goods sold reveals that $399,600 of it was variable; a similar analysis of selling & administrative costs reveals that $73,260 of it was fixed.

On December 2, a company offered to buy 4,780 units for $11.49 each. Because the special order product was slightly different than the regular product, direct material costs were expected to decrease by $0.10 per unit, and some special equipment would have to be rented for a total of $17,000.

4. What would profit have been on the special order?

5. If X Company had accepted the special order, it would have had to lower the selling price of its regular product to $12.25 per unit to prevent the loss of regular customers. This price reduction would have decreased company profits by?