At the end of the year, a company offered to buy 4,170 units of a product from X Company for $12.00 each instead of the company's regular price of $17.00 each. The following income statement is for the 61,800 units of the product that X Company has already made and sold to its regular customers: Sales $1,050,600 Cost of goods sold 538,896 Gross margin $511,704 Selling and administrative costs 142,140 Profit $369,564 For the year, fixed cost of goods sold were $121,746, and fixed selling and administrative costs were $74,160. The special order product has some unique features that will require additional material costs of $0.89 per unit and the rental of special equipment for $4,500. 4. Profit on the special order would be 5. The marketing manager thinks that if X Company accepts the special order, regular customers will be lost unless the selling price for them is reduced by $0.16. The effect of reducing the selling price will be to decrease firm profits by