During the year, X Company sold 65,600 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: $7.19X + $118,080 Selling and administrative expenses: $2.84X + $87,248 Variable selling and administrative expenses include sales commissions equal to 3% of sales. At the end of the year, a company offered to buy 4,290 units but was only willing to pay $11.00 each. X Company had the capacity to produce the 4,290 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