My final answer $1,329 is incorrect. I'm not sure what I am doing wrong. Please help.

Imperial Jewelers manufactures and sells a gold bracelet for $403.00. The company's accounting system says that the unit product cost for this bracelet is $263.00 as shown below: Direct materials $141 Direct labor 84 Manufacturing overhead 38 Unit product cost $263 The members of a wedding party have approached Imperial Jewelers about buying 20 of these gold bracelets for the discounted price of $363.00 each. The members of the wedding party would like special filigree applied to the bracelets that would require Imperial Jewelers to buy a special tool for $451 and that would increase the direct materials cost per bracelet by $11. 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 much jewelry is produced in any given period. However, $12.00 of the 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 sell jewelry to other customers. Furthermore, the company could fulfill the wedding party's order using its existing manufacturing capacity.|| Required: 1. What is the financial advantage (disadvantage) of accepting the special order from the wedding party? 2. Should the company accept the special order? Incremental revenue 20 363 7260 Incremental cost variable cost direct material 20 141 2820 20 84 1880 Direct labor Variable manufacturing overhead Additional material 20 38 760 20 11 220 Total variable cost 5480 Fixed cost Special tool 451 Total incremental cost 5931 Financial Advantage (disadvantage) 1329