Imperial Jewelers manufactures and sells a gold bracelet for $401.00. The companys accounting system says that the unit product cost for this bracelet is $273.00 as shown below: Direct materials $ 149 Direct labor 84 Manufacturing overhead 40 Unit product cost $ 273 The members of a wedding party have approached Imperial Jewelers about buying 25 of these gold bracelets for the discounted price of $361.00 each. The members of the wedding party would like special filigree applied to the