During the year, X Company sold 64,000 units of one of its products for $18.00 each. The following cost functions are for these regular production and sales levels:

• Cost of goods sold: $7.32X + $123,520
• Selling and administrative expenses: $2.76X + $76,800

Variable selling and administrative expenses include sales commissions equal to 3% of sales. At the end of the year, a company offered to buy 4,820 units but was only willing to pay $11.00 each. X Company had the capacity to produce the 4,820 units. 4. If X Company had accepted the special order, firm profits would have increased by

5. 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