Imperial Jewelers manufactures and sells a gold bracelet for $406.00. The company's accounting system says that the unit product cost for this bracelet is $255.00 as shown below: Direct materials 5 141 Direct labor 83 Manufacturing overhead 31 Unit product cost $ 255 The members of a wedding party have approached Imperial Jewelers about buying 12 ofthese gold bracelets for the discounted price of $366.00 each. The members of the wedding party would like special filigree applied to the bracelets that would increase the direct materials cost per bracelet by $9. Imperial Jewelers would also have to buy a special tool for $469 to apply the ligree to the bracelets. The special tool would have no other use once the special order is completed. To analyze this special order opportunity, Imperial Jewelers has determined that most of its manufacturing overhead is fixed and unaffected by variations in how muchjewelry is produced in any given period. However, $10.00 ofthe overhead is variable with respect to the number of bracelets produced. The company also believes that accepting this order would have no effect on its ability to produce and selljewelry to other customers. Furthermore, the company could fulfill the wedding party's order using its existing manufacturing capacity. Required: 1. What would be the total nancial impact of accepting the special order from the wedding party? (Indicate negative cash flows with a negative sign.) 2. Should the company accept the special order