The following cost functions apply to X Company's regular production and sales during the year: a Cast of goods sold: $6.76 (X) + $119,226 0 Selling and administrative expenses: $1.39 (X) + $78,843 where X is the number of units produced and sold. During the year, X Company sold 64,100 units for $17.00 each. At the end of the year, a company offered to buy 4,190 units but was only willing to pay $11.00 each. X Company had the capacity to produce the additional 4,190 units