During the year, X Company produced and sold 67,800 units of one of its products. The following is the related revenue and cost information:

Revenue			$1,220,400
Cost of goods sold			581,724
Selling and administrative costs			280,014
Profit			$358,662

Total variable cost of goods sold were $442,056, and total variable selling and administrative costs were $198,654.

At the end of the year, a company offered to buy 4,400 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

A: $4,769

B: $6,343

C: $8,436

D: $11,220

E: $14,923

F: $19,847

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 $0.59. 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

A: $40,002

B: $58,003

C: $84,104

D: $121,951

E: $176,829

F: $256,402