Last year, X Company sold 62,400 units of its only product for $17.00 each. Total costs were as follows: $418,704 142,272 Cost of goods sold Variable Fixed Selling and administrative Variable Fixed $77,376 78,000 At the end of the year, a company offered to buy 4,800 units of the product for $11.00 each instead of $17.00. X Company's production manager thought that the special order units would probably require additional variable costs per unit of $0.95 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. 4. If X Company had accepted the special order, firm profits would have increased by Submit Answer Tries 0/3 5. 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 550 units. The result of these lost sales would have been to reduce X Company's profits this year by