A B C D Tab 3 Miyamoto Jewelers is considering a special order for 20 handcrafted gold bracelets to be given as gifts to members of a wedding party. The normal selling price of a gold bracelet is $189.95 and its unit product cost is $149 as shown below: Direct Materials Direct Labor MOH Total Cost Per Unit 84 45 20 149 Most of the manufacturing overhead is fixed and unaffected by variations in how much jewelry is produced in any given period. However, $5 of the overhead is variable with respect to the # of bracelets produced. The customer who is interested in the special bracelet order would like special filigree applied to the bracelets. This filigree would require additional materials costing $3/bracelet and would also require acquisition of a special tool costing $250 that would have no other use once the special order is completed. This order would have no effect on the company's regular sales and the order could be fulfilled using the company's existing capacity without affecting any other order. What effect would accepting the order have on the company's net income if a special price of $169.95 is offered per bracelet for this order? Should the special order be accepted at this price? Revenue Costs: DM DL MOH special filigree special tool Profit Per Unit In total