At the end of the year, a company offered to buy 4,910 units of a product from X Company for a special price of $12.00 each instead of the company's regular price of $18.00 each. The following information relates to the 64,900 units of the product that X Company made and sold to its regular customers during the year:

Revenue			$1,168,200
Cost of goods sold			531,531
Selling and administrative costs			162,250
Profit			$474,419

Fixed cost of goods sold for the year was $124,608, and fixed selling and administrative costs were $73,337. 6. Profit on the special order is

7. Consider the following three changes. Direct material costs on the special order will increase by $0.77 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 $2,000. 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 $0.37. 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