Total variable cost of goods sold were $401,968, and total variable selling and administrative costs were $163,639. At the end of the year, a company offered to buy 4,950 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 0/99 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