At the end of the year, X Company had sold 69,900 units of its regular product. A company offered to buy 4,190 units for $11.86 each. There was enough capacity to produce these additional units. The following income statement is for X Company's regular operalions: Total Per- Unit $929,670$13.30 Revenue Cost of goods sold $607,431 $8.69 Selling and ad $183,138 2.62 ministrative expens0S Profit 8139,101 1.99 Additional information reveals that fixed cost of goods sold were 146.790 and fixed selling and administrative expenses were $86,676. Also, because the special order product is slightly different than the regular product, direct material cost per unit will bc $0.86 less than the rogular diroct mato- rial cost per unit. 5. Proft on the special order is Tries 0/3 6. Assume that regular variable selling and administrativie expenses include sales commissions of 3% of dollar sales that will not be incurred on the special order. As a re, special order variable selling and administrative expenses per unit will be Tries 0/3 7. Assume that if X Company accepts the special order, it will have to lower the selling price on each of its regular units to $12.95. The effect of lowering the selling price wi be to decrease profit by Tries 0/3