During the year, C Company sold 67,300 units of one of its products for $17.00 each. The following cost functions are for these regular production and sales levels:

• Cost of goods sold: $6.00X + $136,619
• Selling and administrative expenses: $2.41X + $100,950

Variable selling and administrative expenses include sales commissions equal to 2% of sales. At the end of the year, a company offered to buy 4,160 units but was only willing to pay $11.00 each. C Company had the capacity to produce the 4,160 units. 4. If C Company had accepted the special order, firm profits would have increased by what amount? 5. Now assume that there would not have been sales commissions for the special order. If C Company had accepted the special order, firm profits would have increased by what amount?