The following information is for Questions 4 and 5 During the year, X Company sold 66,000 units of one of its products for $19.00 each. The following cost functions are for these regular production and sales levels: Cost of goods sold: $6.45X + $141,900 Selling and administrative expenses: $3.06X + $79,200 Variable selling and administrative expenses include sales commissions equal to 3% of sales. At the end of the year, a company offered to buy 4,470 units but was only willing to pay $12.00 each. X Company had the capacity to produce the 4,470 units. 4. If X Company had accepted the special order, firm profits would have increased by OA: $5,699 OB: $7,123 Oc: $8,904 OD: $11,130 OE: $13,913 OF: $17,391 A Tries 0/99 5. Now assume that there would not have been sales commissions for the special order. If X Company had accepted the special order, firm profits would have increased by A: $13,678 B: $15,456 Oc: $17,466 D: $19,736 E: $22,302 OF: $25,201