During the year, X Company produced and sold 69,400 units of one of its products. The following is the related revenue and cost information:

Revenue			$1,318,600
Cost of goods sold			596,840
Selling and administrative costs			270,660
Profit			$451,100

Total variable cost of goods sold were $451,100, and total variable selling and administrative costs were $189,462.

At the end of the year, a company offered to buy 4,790 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

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 $0.34. 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