At the end of the year, X Company had sold 62,700 units of its regular product for $840,180. A company offered to buy 4,140 units for $11.75 each. There was enough capacity to produce these additional units. The following cost functions apply to X Company's regular operations: Cost of goods sold $6.35X + $122,265 Selling and administrative expenses $1.12X + $68,970 where X is the number of units produced and sold. Also, because the special order product is slightly different than the regular product, direct material cost per unit will be $0.76 less than the regular direct material cost per unit. 6. Profit on the special order is 7. Assume that regular variable selling and administrative expenses include sales commissions of 3% of dollar sales, and there will be no sales commissions on the special order. As a result, variable selling and administrative expenses per unit for the special order will be 8. Assume that if X Company accepts the special order, it will lose 1,000 regular sales units. The effect of losing these sales will be to decrease profit by