X Company produces 61,100 units of its regular product each year and sells each one for $14.00. The following cost information is available:

X Company produces 61,100 units of its regular product each year and sells each one for $14.00. The following cost information is available: Direct materials Direct labor Variable overhead Fixed overhead Variable selling Fixed selling Total Total $136,253 76,375 179,023 132,587 69,654 81,874 $675,766 Per-Unit $2.23 1.25 2.93 2.17 1.14 1.34 $11.06 A company has offered to buy 4,540 units for $13.44 each. Because the special order product is slightly different than the regular product, direct material costs will increase to $2.33 per unit, and some special equipment will have to be rented for a total of $11,000. 1. What would profit on the special order be? OA: $-20,000 OB: $-11,000OC: $15,287| OD: $26,000 OE: $36,000 OF: $46,000 Submit Answer Tries 0/99 2. Assume that if X Company accepts the special order, regular sales would fall by 1,050 units. The effect of this fall in regular sales would be to decrease company profit by OA: $6,772 OB: $8,466 OC: $10,582 OD: $13,228 OE: $16,534 OF: $20,668 Submit Answer Tries 0/99