Imperial Jewelers manufactures gold bracelets that it sells for $405 each. It received a special order from a wedding party for 13 bracelets at $365 each. Accepting the order would increase material costs by $6 per bracelet and require a $457 special tool. Most overhead is fixed but $7 varies with production. Accepting the order would have no effect on other production. The financial advantage is that accepting the order would earn $4,845 in revenue. The disadvantage is $457 for the tool and $91 in increased variable overhead, for a potential profit of $4,297. The company should accept the special order as it would earn a profit.