As of December 1, 2021, X Company had produced and sold 62,900 units of its only product. The following is the company's December 1 Income Statement:

		Total	Per-Unit
Sales		$825,877	$13.13
Cost of goods sold		547,230	8.70
Gross profit		278,647	4.43
Selling & administrative costs		163,540	2.60
Profit		$115,107	$1.83

Analysis of cost of goods sold reveals that $132,090 of it was fixed; a similar analysis of selling & administrative costs reveals that $75,480 of it was variable.

On December 2, a company offered to buy 4,020 units for $11.84 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 $19,000.

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 by $0.49 per unit to prevent the loss of regular customers. This price reduction would have decreased company profits by