Imperial Jewelers manufactures and sells a gold bracelet for $401.00. The company's accounting system says that the unit product cost for this bracelet is $263.00 as shown below: Direct materials Direct labor Manufacturing overhead Unit product cost $146 83 34 $ 263 The members of a wedding party have approached Imperial Jewelers about buying 23 of hese gold bracelets for the discounted price of $361.00 each. The members of the wedding party would like special filigree pplied to the bracelets that would require Imperial Jewelers o buy a special tool for $463 and that would increase the