At the end of the year, a company offered to buy 4, 320 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 62.800 units of the product that X Company made and sold to its regular customers during the year: Fixed cost of goods sold for the year was $128, 112, and fixed selling and administrative costs were $87, 920. The marketing manager thinks that all of X Company's regular customers can be retained if the regular willing price is reduced by $0.33. 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 A $20, 724 B $24, 247 C $28, 369 D $33, 192 E $38, 834 F $45, 436