Upscale Jewelers has been presented with a special offer to make 10 handcrafted gold bracelets to be given as gifts to the members of a wedding party. The normal selling price of a gold bracelet is $390, and the unit product cost is as follows: Materials $143 Direct Labor $ 86 Manufacturing Overhead $ 35 Unit product cost $264 The manufacturing overhead is largely fixed and unaffected by variations in how much jewelry is produced in any given period. However, $7 of the overhead is variable with respect to the number of bracelets produced. The special order would require additional materials costing $6 per bracelet, and would also require the acquisition of a special tool costing $465 that would have no other use once the special order is completed. The special order would have no effect on the company's regular sales and the order could be filled using the company's existing capacity without affecting any other order. If a special price of $350 per bracelet is being offered by the customer with respect the special order, calculate the effect the acceptance of this special order would have on the operating income of Upscale Jewelers. a)$1080 b)$1140 c)$675 d)$615