X Company produces 65,300 units of its regular product each year and sells each one for $14.00. The following cost information is available: Total Per-Unit Direct materials $114,928 $1.76 Direct labor 99,909 1.53 Variable overhead 195,900 3.00 Fixed overhead 121,458 1.86 Variable selling 86,849 1.33 Fixed selling 81,625 1.25 Total $700,669 $10.73 A company has offered to buy 4,130 units for $13.48 each. Because the special order product is slightly different than the regular product, direct material costs will increase to $1.91 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: $-4,119 B: $-3,678 C: $-2,308 D: $2,065 E: $2,948 F: $4,582 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 A: $3,405 B: $3,983 C: $4,661 D: $5,453 E: $6,380 F: $7,465