Questions 1 and 2 refer to the following problem: X Company produces and sells 64,600 units of its regular product each year for $14.00 each. The following cost information relates to this production: Total Per-Unit $158,270 69,768 172,482 140,828 95,608 80,750 $2.45 Direct materials Direct labor all variable] Variable overhead 1.08 2.67 2.18 Fixed overhead Variable selling Fixed selling 1.48 1.25 A company has offered to buy 4,800 units for $11.81 each. Because the special order product is slightly different than the regular product, direct material costs will increase by $0.10 per unit, and some special equipment will have to be rented for a total of $14,000. 8 pt l. Profit on the special order is FO $5,344 DO $1,684 EO $3,005 1. AO S-4,075 BO $-2,283 CO $1,283 Assume that if X Company accepts the special order, regular sales will fali by 1,100 units. Independent of #1, the 8 pt effect of the fall in regular sales will be to decrease company profit by F $28,931 DO $16,356 EO $21,753 2. AQ $6,952 BO $9,246 CO $12,297