X Company produces 63,400 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 Per-Unit $98,904 $1.56 119,826 1.89 185,762 2.93 145,186 2.29 65,936 1.04 70,374 1.11 $685,988 $ 10.82 A company has offered to buy 4,960 units for $13.49 each. Because the special order product is slightly different than the regular product, direct material costs will increase to $1.76 per unit, and some special equipment will have to be rented for a total of $19,000. 1. What would profit on the special order be? A: $-15,058|| OB: $-11,607|| OC: $7,773|| OD: $9,036| OE: $10,115| OF: $17,136 Submit Answer Tries 0/99 2. Assume that if X Company accepts the special order, regular sales would fall by 1,000 units. The effect of this fall in regular sales would be to decrease company profit by OA: $1,027|| OB: $1,489|| OC: $2,158|| OD: $3,130 OE: $4,538 | OF: $6,580