Big Jewelry makes and sells a gold watch for $189.95. The product cost per unit for this item is $149.00 as shown below: Direct materials $ 84.00 Direct labor 45.00 Manufacturing overhead 20.00 Unit product cost $149.00 An accounting firm approached Big Jewelry about buying 20 of these watches for the discounted price of $169.95 each. The firm would like special engraving on the watches that would require Big Jewelry to buy a special tool for $250 and that would increase the direct materials cost per watch by $2.00. The special tool would have no other use once the special order is completed. To analyze this special order opportunity, Big Jewelry has determined that most of its manufacturing overhead is fixed and unaffected by variations in how many watches produced in any given period. However, $4.00 of the overhead is variable with respect to the number of watches produced. The company also believes that accepting this order would have no effect on its ability to produce and sell watches to other customers. Furthermore, the company could fulfill the firm's order using its existing manufacturing capacity. Question:. Should the company accept the special order