Imperial Jewelers manufactures and sells a gold bracelet for $$409\mathrm{.}00.$ The company's accounting system saysthe filigree to the

bracelets.stomers. Fur that the unit product

cost for this bracelet is $$267\mathrm{.}00$ as shown below:

The members of a wedding party have approached Imperial Jewelers about buying $21$ of these gold bracelets for the discounted price

of $$369\mathrm{.}00$ ool for $$464$ to apply 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 $$8.$ Imperial Jewelers would also have to buy a special t 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

unaffeorder would have no effect on its ability to

produce and sell jewelry to other cucted by variations in how much jewelry is produced in any given period. However, $$9\mathrm{.}00$ of the overhead is variable with respect

to the number of bracelets produced. The company also believes that accepting this thermore, the company could fulfill the wedding party's order using its existing

manufacturing capacity.

Required:

What is the financial advantage $($disadvantage$)$ of accepting the special order from the wedding party?