X Company produces 65,300 units of its regular product each year and sells each one for $13.00. The following cost information is available: Total Per-Unit $1.96 Direct materials 1.78 10 du 2.56 Direct labor Variable overhead Fixed overhead Variable selling Fixed selling Total $127,988 116,234 167,168 120,152 66,606 80,972 $679,120 1.84 1.02 1.24 $10.40 A company has offered to buy 4,980 units for $13.43 each. Because the special order product is slightly different than the regular product, direct material costs will increase to $2.06 per unit, and some special equipment will have to be rented for a total of $20,000. 1. What would profit on the special order be? A: $-7,269 B: $-2,060OC: $1,104 D: $1,506 E: $5,275 F: $9,930 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 20 d A: $4,544 B: $5,680 C: $7,100 D: $8,875 E: $11,094 F: $13,867 re