s 4 and 5 are based on the following information: As of December 1, 2021, X Company had produced and sold 61,600 units of its only product. The following is the company's December 1 Income Statement: Sales Total $744,744 Per-Unit $12.09 Cost of goods sold Gross profit 505,120 8.20 239,624 3.89 Selling & administrative costs Profit 129,360 $110,264 2.10 $1.79 Analysis of cost of goods sold reveals that $135,520 of it was fixed; a similar analysis of selling & administrative costs reveals that $61,600 of it was variable. On December 2, a company offered to buy 4,740 units for $10.71 each. Because the special order product was slightly different than the regular product, direct material costs were expected to increase by $0.15 per unit, and some special equipment would have to be rented for a total of $20,000. 4. What would profit have been on the special order? Tries 0/4 5. If X Company had accepted the special order, it would have had to lower the selling price of its regular product by $0.37 per unit to prevent the loss of regular customers. This price reduction would have decreased company profits by Tries 0/4