During the year, X Company produced and sold 60,500 units of one of its products. The following is the related revenue and cost information:

Revenue			$1,028,500
Cost of goods sold			447,700
Selling and administrative costs			211,145
Profit			$369,655

Total variable cost of goods sold were $315,810, and total variable selling and administrative costs were $143,990.

At the end of the year, a company offered to buy 4,690 units but was only willing to pay $12.00 each.

4. If X Company had accepted the special order, firm profits would have increased by

5. There is concern that regular customers will find out about the special order, and in order to retain all of the X Company's regular customers, the regular selling price would have to be reduced by $0.56. If the selling price were reduced and next year's unit sales turn out to be the same as this year's sales, firm profits would fall by