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At the end of the year, a company offered to buy 4,630 units of a product from X Company for a special price of $12.00

At the end of the year, a company offered to buy 4,630 units of a product from X Company for a special price of $12.00 each instead of the company's regular price. The following information relates to the 60,800 units of the product that X Company has already made and sold to its regular customers:

Total Per-Unit
Revenue $1,033,600 $17.00
Cost of Goods Sold
Variable 396,416 6.52
Fixed 122,816 2.02
Selling and Administrative Costs
Variable 75,392 1.24
Fixed 74,784 1.23
Profit $364,192 $5.99

The special order product has some unique features that will require additional material costs of $0.80 per unit and the rental of special equipment for $2,500. 1. Profit on the special order would be ______

2. The marketing manager thinks that if X Company accepts the special order, regular customers will be lost, with demand falling by 700 units. This loss in sales will cause firm profits to fall by _____

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