X Company produces 62,900 units of its regular product each year and sells each one for $15.00. The following cost information is available: Per-Unit $2.26 1.17 2.62 Direct materials Direct labor Variable overhead Fixed overhead Variable selling Fixed selling Total Total $142,154 73,593 164,798 132,090 84,915 62,900 $660,450 2.10 1.35 1.00 $10.50 A company has offered to buy 4,750 units for $13.42 each. Because the special order product is slightly different than the regular product, direct material costs will increase to $2.46 per unit, and some special equipment will have to be rented for a total of $17,000. 1. What would profit on the special order be? A: $-16,020 B: $-13,881C: $6,988 OD: $9,355 E: $10,645 F: $18,682 Submit Answer Tries 0/99 2. Assume that if X Company accepts the special order, regular sales would fall by 1,100 units. The effect of this fall in regular sales would be to decrease company profit by A: $8,360 B: $9,781 C: $11,444 D: $13,389 E: $15,666 F: $18,329