As of December 1, 2021, X Company had produced and sold 66,500 units of its only product. The following is the company's December 1 Income Statement: Total Per- Unit Sales $812,630 $12.22 Cost of goods 538,650 8.10 sold Gross profit 273,980 4.12 Selling & administrative 179,550 2.70 costs Profit $94,430 $1.42 Analysis of cost of goods sold reveals that $126,350 of it was fixed; a similar analysis of selling & administrative costs reveals that $93,100 of it was variable. On December 2, a company offered to buy 4,380 units for $11.02 each. Because the special order product was slightly different than the regular product, direct material costs were expected to decrease by $0.15 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? OA: $-771 OB: $-1,025 OC: $-1,363 OD: $-1,813 OE: $-2,412 OF: $-3,208 Submit Answer Tries 0/99 5. If X Company had accepted the special order, it would have had to lower the selling price of its regular product to $11.68 per unit to prevent the loss of regular customers. This price reduction would have decreased company profits by OA: $22,982 OB: $28,728 OC: $35,910 OD: $44,888 OE: $56,109 OF: $70,137