Imperial Jewelers manufactures and sells a gold bracelet for $408.00. The companys accounting system says that the unit product cost for this bracelet is $270.00 as shown below: Direct materials $ 149 Direct labor 86 Manufacturing overhead 35 Unit product cost $ 270 The members of a wedding party have approached Imperial Jewelers about buying 19 of these gold bracelets for the discounted price of $368.00 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 $11. Imperial Jewelers would also have to buy a special tool for $469 to apply the filigree to the bracelets. The special tool would have no