Please solve both parts!

During the year, X Company produced and sold 67,300 units of one of its products. The following is the related revenue and cost information: Total variable cost of goods sold were $403,800, and total variable selling and administrative costs were $187,767. At the end of the year, a company offered to buy 4,260 units but was only willing to pay $11.00 each. 4. If x Company had accepted the special order, firm profits would have increased by Tries 0/99 5. There is concern that regular customers will find out about the special order, and in order to retain all of the x Company's regular customers, the regular selling price would have to be reduced by $0.30. If the selling price were reduced and next year's unit sales turn out to be the same as this year's sales, firm profits would fall by