At the end of the year, a company offered to buy 4,280 units of a product from X Company for $12.00 each instead of the company's regular price of $18.00 each. The following income statement is for the 63,000 units of the product that X Company has already made and sold to its regular customers:

Sales		$1,134,000
Cost of goods sold		527,310
Gross margin		$606,690
Selling and administrative costs		154,350
Profit		$452,340

For the year, fixed cost of goods sold were $139,230, and fixed selling and administrative costs were $74,970. The special order product has some unique features that will require additional material costs of $0.75 per unit and the rental of special equipment for $4,500. Profit on the special order would be :

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 $0.19. The effect of reducing the selling price will be to decrease firm profits by :