Please answer both questions. Please don't solve using excel. Please explain the answer.

Very Urgent!!!

The following information is for Questions 4 and 5 During the year, X Company produced and sold 60,000 units of one of its products, The foliowing is the related revenue and cost infarmation: Total vartable cost of goods sold were $367,200, and total variable selling and adrinistrative costs were $180,000. At the end of the year, a company offered to buy 4,650 units but was only willing to pay $11.00 each, 4. If x Company had accepted the special order, firm prolits would have increased by 5. There is concern thst reguas customers wit find out about the speciat ordec, and in ordar to retain all of the X Company' regular custorners, the regular seiling price woilid have to be reduced by $0.48, If the seling price were reduced and nevt year's unt sales turn out to be the same as this years sales, firm profits wecld fail by