As of December 1, 2021, X Company had produced and sold 63,200 units of its only product. The following is the company's December 1 Income Statement:

		Total	Per-Unit
Sales		$875,952	$13.86
Cost of goods sold		530,880	8.40
Gross profit		345,072	5.46
Selling & administrative costs		176,960	2.80
Profit		$168,112	$2.66

Analysis of cost of goods sold reveals that $139,040 of it was fixed; a similar analysis of selling & administrative costs reveals that $82,160 of it was variable. On December 2, a company offered to buy 4,770 units for $12.61 each. Because the special order product was slightly different than the regular product, direct material costs were expected to decrease by $0.20 per unit, and some special equipment would have to be rented for a total of $15,000.

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

2. If X Company had accepted the special order, it would have had to lower the selling price of its regular product by $0.51 per unit to prevent the loss of regular customers. This price reduction would have decreased company profits by