As of December 1, 2021, X Company had produced and sold 68,400 units of its only product. The following is the company's December 1 Income Statement: Total Sales Cost of goods sold Gross profit Selling & administrative costs Profit $826,956 540,360 286,596 191,520 $95,076 Per-Unit $12.09 7.90 4.19 2.80 $ 1.39 Analysis of cost of goods sold reveals that $129,960 of it was fixed; a similar analysis of selling & administrative costs reveals that $95,760 of it was variable. On December 2, a company offered to buy 4,990 units for $10.70 each. Because the special order product was slightly different than the regular product, direct material costs were expected to increase by $0.25 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? Submit Answer Tries 0/4 5. If X Company had accepted the special order, it would have had to lower the selling price of its regular product to $11.57 per unit to prevent the loss of regular customers. This price reduction would have decreased company profits by