Imperial Jewelers manufactures and sells a gold bracelet for $402.00. The companys accounting system says that the unit product cost for this bracelet is $256.00 as shown below: Direct materials $ 142 Direct labor 83 Manufacturing overhead 31 Unit product cost $ 256 The members of a wedding party have approached Imperial Jewelers about buying 22 of these gold bracelets for the discounted price of $362.00 each. The members of the wedding party would like special filigree applied to the