Question 1: At the end of the year, a company offered to buy 4,570 units of a product from X Company for $12.00 each instead of the company's regular price of $19.00 each. The following functional income statement is for the 64,500 units of the product that X Company has already made and sold to its regular customers:

Sales	$1,225,500
Cost of goods sold	521,805
Gross margin	$703,695
Selling and administrative costs	153,510
Profit	$550,185

Fixed cost of goods sold for the year was $130,935, and fixed selling and administrative costs were $72,885. The special order product has some unique features that will require additional material costs of $0.90 per unit and the rental of special equipment for $3,000.

Assume the following fact: regular variable selling and administrative costs include sales commissions equal to 4% of sales, but there will be no sales commissions on the special order. This will cause the special order profit to increase by?

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