1. Robb Company produces remote car starters for cars and sells them to automotive manufacturers for $100 each. Full capacity is 20,000 systems per month, but it is currently producing 18,000 systems per month for its regular customers. Robbs manager, Ro Watts, receives a call regarding a one-time special order: Redd Automotive needs 2,000 systems and will pay $65 per system. Robb will incur no selling costs for the special order. Robb reports the following monthly results:

	Total
Revenue	$1,800,000
Direct Materials	450,000
Direct Labor	180,000
Variable Overhead	396,000
Fixed Overhead	54,000
Variable Selling Expenses	342,000
Fixed Selling Expenses	36,000

Required:

1. Should Robb accept this one-time special order?
2. Redds manager calls again: Theyve run some new calculations, and they really need X systems at the same $65 price. It will have to be an all-or-nothing deal. This order will displace some of the volume sold to regular customers who are a lot more profitable. Assuming that Robbs regular customer relationships will not suffer due to a small one-time volume reduction, and based on financial considerations alone, what is the maximum value of X?