At the end of the year, a company offered to buy 4,590 units of a product from X Company for a special price of $11.00 each instead of the company's regular price of $18.00 each. The following information relates to the 61,700 units of the product that X Company has already made and sold to its regular customers:

			Total	Per-Unit
Revenue			$1,110,600	$18.00
Cost of Goods Sold
Variable			396,114	6.42
Fixed			120,315	1.95
Selling and Administrative Costs
Variable			63,551	1.03
Fixed			62,317	1.01
Profit			$468,303	$7.59

The special order product has some unique features that will require additional material costs of $0.86 per unit and the rental of special equipment for $2,000. 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 700 units. The effect of this loss of sales will be to decrease firm profits by