Last year, X Company sold 60,600 units of its only product for $18.00 each. Total costs were as follows: $416,928 112,110 Cost of goods sold Variable Fixed Selling and administrative Variable Fixed $73,932 66,660 At the end of the year, a company offered to buy 4,070 units of the product for $12.00 each instead of $18.00. X Company's production manager thought that the special order units would probably require additional variable costs per unit of $1.10 and the rental of special equipment for $1,000. X Company had the capacity to produce the additional units, and there would have been no selling and administrative costs for the special order. But X Company still rejected the order. 5. If X Company had accepted the special order, firm profits would have increased by A: $12,030 B: $13,594 C: $15,361 D: $17,358 E: $19,615 F: $22,165 Submit Answer Tries 0/99 6. There was concern that regular customers would have found out about the special order, and X Company's regular sales this year would have fallen by 500 units. The result of these lost sales would have been to reduce X Company's profits this year by A: $3,616|| OB: $4,231 OC: $4,950|| OD: $5,792 O E: $6,776|| OF: $7,928