At the end of the year, a company offered to buy 4,230 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 67,900 units of the product that X Company has already made and sold to its regular customers:

			Total	Per-Unit
Revenue			$1,222,200	$18.00
Cost of Goods Sold
Variable			431,844	6.36
Fixed			146,664	2.16
Selling and Administrative Costs
Variable			85,554	1.26
Fixed			71,295	1.05
Profit			$486,843	$7.17

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 $4,000. 5. Profit on the special order would be?

6. The marketing manager thinks that if X Company accepts the special order, regular customers will be lost, with demand falling by 800 units. This loss in sales will cause firm profits to fall by?