During the year, X Company sold 61,600 units of one of its products for $19.00 each. The following cost functions are for these regular production and sales levels:

• Cost of goods sold: $6.31X + $122,584
• Selling and administrative expenses: $2.83X + $75,768

Variable selling and administrative expenses include sales commissions equal to 3% of sales. At the end of the year, a company offered to buy 4,660 units but was only willing to pay $12.00 each. X Company had the capacity to produce the 4,660 units. . If X Company had accepted the special order, firm profits would have increased by

A: $10,021

B: $13,328

C: $17,726

D: $23,575

E: $31,355

F: $41,702

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. Now assume that there would not have been sales commissions for the special order. If X Company had accepted the special order, firm profits would have increased by

A: $12,018

B: $15,984

C: $21,258

D: $28,274

E: $37,604

F: $50,013

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