Last year, X Company sold 65,300 units of its only product for $18.00 each. Total costs were as follows:

Cost of goods sold
Variable	$470,160
Fixed	144,966
Selling and administrative
Variable	$88,155
Fixed	93,379

At the end of the year, a company offered to buy 4,640 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 $1.11 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____

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 600 units. The result of these lost sales would have been to reduce X Company's profits this year by_____