During the year, X Company produced and sold 68,200 units of one of its products. The following is the related revenue and cost information:

Revenue			$1,159,400
Cost of goods sold			622,666
Selling and administrative costs			268,708
Profit			$268,026

Total variable cost of goods sold were $486,948, and total variable selling and administrative costs were $175,274.

At the end of the year, a company offered to buy 4,950 units but was only willing to pay $11.00 each.

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

A: $3,269

B: $4,087

C: $5,108

D: $6,386

E: $7,982

F: $9,977

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

A: $38,192

B: $44,685

C: $52,281

D: $61,169

E: $71,568

F: $83,734

I am not sure where to even start with this problem! If someone could please help I would greatly appreciate it. Thank you!!!