At the end of the year, a company offered to buy 4,460 units of a product from X Company for a special price of $12.00 each instead of the company's regular price of $19.00 each. The following information relates to the 69,700 units of the product that X Company made and sold to its regular customers during the year:

Revenue			$1,324,300
Cost of goods sold			596,632
Selling and administrative costs			165,189
Profit			$562,479

Fixed cost of goods sold for the year was $154,037, and fixed selling and administrative costs were $87,125.

6. Profit on the special order is

7. Consider the following three changes. Direct material costs on the special order will increase by $0.88 per unit, direct labor costs on the special order will decrease by $0.35 per unit, and X Company will have to rent special equipment for $1,500. The effect of these changes will be to reduce profit on the special order by

8. The marketing manager thinks that all of X Company's regular customers can be retained if the regular selling price is reduced by $0.51. If next year's unit sales turn out to be the same as this year's, the effect of reducing the regular selling price will be to decrease X Company's profits by