Near the end of 2020, X Company had produced and sold 64,900 units of its only product. Costs for these units were:

	Total	Per-Unit
Direct materials	$142,780	$2.20
Direct labor	71,390	1.10
Variable overhead	181,720	2.80
Fixed overhead	123,310	1.90
Variable selling and administration	73,986	1.14
Fixed selling and administration	90,860	1.40
Total	$684,046	$10.54

Just before the year ended, a company offered to buy 4,190 units for $13.09 each. X Company had the capacity to produce the additional 4,190 units, but because the special order product was slightly different than the regular product, direct material costs were expected to increase by $0.10 per unit, and some special equipment would have to be rented for a total of $15,000.

4. What would profit have been on the special order?

5. Assume that if X Company had accepted the special order, it would have had to lower the selling price of its regular product to prevent the loss of regular customers. The price of its regular product is normally set at 20% above total manufacturing cost per unit, but it would have to reduce it to $9.24 per unit. The effect of lowering the selling price would have been to decrease company profits by ?