Questions 4 and 5 refer to the following information: Near the end of 2020, X Company had produced and sold 66,900 units of its only product. Costs for these units were: Total $2.30 1.30 Per-Unit Direct materials $153,870 Direct labor 86,970 Variable overhead 214,080 3.20 Fixed overhead 127,110 1.90 Variable selling and administration 91,653 1.37 Fixed selling and administration 93,660 1.40 Total $767,343 $11.47 Just before the year ended, a company offered to buy 4,970 units for $13.94 each. X Company had the capacity to produce the additional 4,970 units, but because the special order product was slightly different than the regular product, direct material costs were expected to increase to $2.40 per unit, and some special equipment would have to be rented for a total of $11,000. 4. What would profit have been on the special order? A: $5,635|OB: $8,171 OC: $11,848 OD: $17,180 OE: $24,911 OF: $36,121 Submit Answer 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 20% above total manufacturing cost per unit, but it would have to reduce it to $9.94 per unit. The effect of lowering the selling price would have been to decrease company profits by A: $33,450 OB: $41,812 OC: $52,266 OD: $65,332 O E: $81,665 OF: $102,081 Submit Answer Tries 0/99