Last year X Company told 09,800 units of its only product for $15.00 each. Total costs were as follows Cost of goods sold Variable Fixed Selling and administrative Variable 3443,928 128,432 334,453 104,002 At the end of the year, a company offered to buy 4,920 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 couts per unit of $0.97 and the rental of special equipment for $1.500 X Company had the capacity to produce the additional, and there would have been nesling and administrative costs for the special order But X Company stil rejected the order 4, X Company had accepted the special order form profits would have increased by Tries/ 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 fation by 500 unts. The result of these look sales would have been to reduce X Company's profits this year by Sub Tries 0/3