As of December 1, 2021, X Company had produced and sold 63,300 units of its only product. The following is the company's December 1 Income Statement:

		Total	Per-Unit
Sales		$859,614	$13.58
Cost of goods sold		538,050	8.50
Gross profit		321,564	5.08
Selling & administrative costs		139,260	2.20
Profit		$182,304	$2.88

Analysis of cost of goods sold reveals that $417,780 of it was variable; a similar analysis of selling & administrative costs reveals that $75,960 of it was fixed.

On December 2, a company offered to buy 4,640 units for $12.20 each. Because the special order product was slightly different than the regular product, direct material costs were expected to increase by $0.15 per unit, and some special equipment would have to be rented for a total of $18,000.

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 $13.11 per unit to prevent the loss of regular customers. This price reduction would have decreased company profits by