Total variable cost of goods sold were $399,199, and total variable selling and administrative costs were $169,058. At the end of the year, a company offered to buy 4,460 units but was only willing to pay $12.00 each. 4. If X Company had accepted the special order, firm profits would have increased by $0.57. 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