Per-Unit $1.50 1.90 Questions 4 and 5 refer to the following information: Near the end of 2020, X Company had produced and sold 63,800 units of its only product. Costs for these units were: Total Direct materials $95,700 Direct labor 121,220 Variable overhead 159,500 2.50 Fixed overhead 114,840 1.80 Variable selling and 90,596 administration Fixed selling and 76,560 1.20 administration Total $658,416 $10.32 Just before the year ended, a company offered to buy 4,390 units for $13.45 each. X Company had the capacity to produce the additional 4,390 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 $20,000. 1.42 4. What would profit have been on the special order? A: $4,728 B: $5,531 OC: $6,472 OD: $7,572 OE: $8,859 OF: $10,365 Tries 0/99 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 30% above total manufacturing cost per unit, but it would have to reduce it to $9.71 per unit. The effect of lowering the selling price would have been to decrease company profits by OA: $19,140 B: $21,628 OC: $24,440 OD: $27,617 OE: $31,207 OF: S35,264