Last year, X Company sold 66,000 units of its only product for $18.00 each. Total costs were as follows:

Cost of goods sold
Variable	$415,800
Fixed	121,440
Selling and administrative
Variable	$94,380
Fixed	78,540

At the end of the year, a company offered to buy 4,730 units of the product but only for $11.00 each. X Company had the capacity to produce the additional units, and even though there would have been no additional selling and administrative costs, it rejected the offer. 5. If X Company had accepted the special order, firm profits would have increased by?

7. X Company's marketing manager felt that in order for regular sales to continue at 66,000 units this year, the company would have had to reduce the regular selling price this year to $17.62. The result of this price reduction would have been to reduce X Company's profits this year by?6. X Company's production manager thought that the special order units might have required additional direct material and direct labor costs per unit of $0.86 and $0.27, respectively, and the rental of special equipment for $2,000. The combined effect of these changes would have been to reduce the special order profit by how much?