Second Chance Exam 2 (Summer Session) Posted June 2014 X Company produces and sells 66,700 units of its regular product each year for $13.00 each. The following cost information relates to this production: Total Per-Unit Direct materials $128,064 $1.92 Direct labor [all variable] 89,378 1.34 Variable overhead 196,765 2.95 Fixed overhead 152,743 2.29 Variable selling 77,372 1.16 Fixed selling 87,377 1.31 1. A company has offered to buy 4,840 units for $11.79 each. Because the special order product is slightly different than the regular product, X Company will have to rent some equipment at a cost of $15,000. Profit on the special order is $6,393