The following information is for Questions 4 and 5 During the year, X Company produced and sold 60,800 units of one of its products. The following is the related revenue and cost information: Total variable cost of goods sold were $361,760, and total variable selling and administrative costs were $171,456. At the end of the year, a company offered to buy 4,040 units but was only willing to pay $11.00 each. 4. If X Company had accepted the special order, firm profits would have increased by Tries 0/3 5. There is concern that regular customers will find out about the special order, and in order to retain all of the X Company's regular customers, the regular selling price would have to be reduced by $0.32. If the selling price were reduced and next year's unit sales turn out to be the same as this year's sales, firm profits would fall by Tries 0/3