mperial Jewelers manufactures and sells a gold bracelet for $404.00. The companys accounting system says that the unit product cost for this bracelet is $270.00 as shown below: Direct materials $ 145 Direct labor 86 Manufacturing overhead 39 Unit product cost $ 270 The members of a wedding party have approached Imperial Jewelers about buying 25 of these gold bracelets for the discounted price of $364.00 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 $4. Imperial Jewelers would also have to buy a special tool for $458 to apply the filigree to the bracelets. The special tool would have no other use once