X Company produces 65,800 units of its regular product each year and sells each one for $15.00. The following cost information is available: Direct materials Direct labor Variable overhead Fixed overhead Variable selling Fixed selling Total Total Per-Unit $142,786 $2.17 117,782 1.79 182,924 2.78 125,020 1.90 78,302 1.19 94,094 1.43 $740,908 $11.26 A company has offered to buy 4,530 units for $13.54 each. Because the special order product is slightly different than the regular product, direct material costs will increase to $2.32 per unit, and some special equipment will have to be rented for a total of $18,000. 1. What would profit on the special order be? A: $-4,934 B: $-3,607 C: $-1,449 D: $2,679 E: $6,734 F: $9,083 Submit Answer Tries 0/99 2. Assume that if X Company accepts the special order, regular sales would fall by 1,200 units. The effect of this fall in regular sales would be to decrease company profit by A: $2,783 B: $4,035 C: $5,851 D: $8,484 E: $12,302 F: $17,838 Submit Answer Tries 0/99