the members of a wedding party have approached imperial jewelers about buying 27 of these gold bracelets for the discounted price of $362.00 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 $10. imperial jewelers would also have to buy a special tool for $456 to apply the filigree to the bracelets. the special tool would have no other use once the special order is completed.