Imperial Jewelers manufactures and sells a gold bracelet for $401.00. The companys accounting system says the unit product cost for this bracelet is $271.00, as shown below: Direct materials $ 147 Direct labor 89 Manufacturing overhead 35 Unit product cost $ 271 A wedding party has approached Imperial Jewelers about buying 27 gold bracelets for the discounted price of $361.00 each. The wedding party would like special filigree applied to the bracelets that would increase the direct materials cost per bracelet by $7. Imperial Jewelers would have to buy a special tool for $463 to apply the filigree to the bracelets. The special tool would have no other use once the special order is completed. To analyze this special order, Imperial Jewelers